https://www.taxtmi.com/caselaws?id=358179 The judgment dismissed Revenue's appeals, upholding the Commissioner (Appeals) decision. The court found insufficient evidence to support allegations of non-receipt of inputs, emphasizing the necessity of proving alternate procurement sources to sustain claims of credit availed without actual receipt of materials. The decision underscored the importance of providing concrete evidence in such cases, citing relevant precedents to support the outcome. en-us Fri, 06 Apr 2018 00:00:00 +0530 Tue, 17 Apr 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358179 The judgment dismissed Revenue's appeals, upholding the Commissioner (Appeals) decision. The court found insufficient evidence to support allegations of non-receipt of inputs, emphasizing the necessity of proving alternate procurement sources to sustain claims of credit availed without actual receipt of materials. The decision underscored the importance of providing concrete evidence in such cases, citing relevant precedents to support the outcome. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358179