https://www.taxtmi.com/caselaws?id=353680 Credible circumstantial evidence of non-receipt of goods, including non-existent transporters, suspicious banking transactions and missing weighment slips, was held sufficient to justify denial of Cenvat credit where irregular availment had already been established in respect of some invoices; the demand for reversal of credit was restored. Procedural objections to the Revenue appeal were rejected because the authorization was backed by an annexure stating the grounds of appeal, and the complaint of non-supply of documents had not been raised before the lower authorities. The appellate order setting aside the demand was overturned and the original demand and penalty-related findings were reinstated. en-us Thu, 28 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353680 Credible circumstantial evidence of non-receipt of goods, including non-existent transporters, suspicious banking transactions and missing weighment slips, was held sufficient to justify denial of Cenvat credit where irregular availment had already been established in respect of some invoices; the demand for reversal of credit was restored. Procedural objections to the Revenue appeal were rejected because the authorization was backed by an annexure stating the grounds of appeal, and the complaint of non-supply of documents had not been raised before the lower authorities. The appellate order setting aside the demand was overturned and the original demand and penalty-related findings were reinstated. Case-Laws Central Excise Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353680