https://www.taxtmi.com/caselaws?id=364053 Cenvat credit disputes based on alleged clandestine removal require reliable corroborative evidence; handwritten kacha slips, unverified employee or driver statements, and similar untested material are insufficient by themselves. Where the assessee's statutory records show the goods in RG-23A Part-I and investigation does not reveal any stock discrepancy, the allegation is materially weakened and cannot be sustained without stronger supporting proof. On that basis, the denial of credit and related penalties were held unsustainable, and the impugned orders were set aside. en-us Wed, 27 Jun 2018 00:00:00 +0530 Mon, 23 Jul 2018 08:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364053 Cenvat credit disputes based on alleged clandestine removal require reliable corroborative evidence; handwritten kacha slips, unverified employee or driver statements, and similar untested material are insufficient by themselves. Where the assessee's statutory records show the goods in RG-23A Part-I and investigation does not reveal any stock discrepancy, the allegation is materially weakened and cannot be sustained without stronger supporting proof. On that basis, the denial of credit and related penalties were held unsustainable, and the impugned orders were set aside. Case-Laws Central Excise Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364053