https://www.taxtmi.com/caselaws?id=358975 The Tribunal set aside the order denying Cenvat credit on defective raw material, citing lack of concrete evidence from the Revenue to support the allegations of irregularities by the supplier. Emphasizing the importance of valid invoices and statements from involved parties, the Tribunal highlighted the necessity for the Revenue to establish a clear link between alleged non-compliance and its impact on the appellant's manufacturing process. By referencing previous judgments and requiring corroborative evidence, the Tribunal underscored the burden on the Revenue to substantiate claims before denying Cenvat credit. en-us Wed, 28 Feb 2018 00:00:00 +0530 Mon, 23 Apr 2018 07:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358975 The Tribunal set aside the order denying Cenvat credit on defective raw material, citing lack of concrete evidence from the Revenue to support the allegations of irregularities by the supplier. Emphasizing the importance of valid invoices and statements from involved parties, the Tribunal highlighted the necessity for the Revenue to establish a clear link between alleged non-compliance and its impact on the appellant's manufacturing process. By referencing previous judgments and requiring corroborative evidence, the Tribunal underscored the burden on the Revenue to substantiate claims before denying Cenvat credit. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358975