https://www.taxtmi.com/caselaws?id=356137 The High Court upheld the Tribunal's decision to dismiss the appeal by the Revenue regarding the dropping of the demand for availed Cenvat Credit on raw materials not received by the respondent. The Court found no substantial question of law to challenge the Commissioner's decision, emphasizing the lack of evidence to overturn the factual findings made by the lower authorities. Consequently, the appeal by the Revenue was dismissed. en-us Fri, 09 Feb 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356137 The High Court upheld the Tribunal's decision to dismiss the appeal by the Revenue regarding the dropping of the demand for availed Cenvat Credit on raw materials not received by the respondent. The Court found no substantial question of law to challenge the Commissioner's decision, emphasizing the lack of evidence to overturn the factual findings made by the lower authorities. Consequently, the appeal by the Revenue was dismissed. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356137