https://www.taxtmi.com/caselaws?id=364056 Cenvat credit cannot be denied merely on the basis of an RTO report and limited transporter statements where contemporaneous records show receipt of inputs, cheque-based payment, use in manufacture, and duty-paid clearance of final products. The Revenue must produce corroborative evidence of diversion, unaccounted procurement, stock shortage, or financial flow back before disallowing credit. Where statutory books, banking records, TDS deductions, and supporting statements consistently establish receipt and consumption of inputs, isolated transport-related discrepancies are insufficient to reject credit. en-us Mon, 16 Jul 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364056 Cenvat credit cannot be denied merely on the basis of an RTO report and limited transporter statements where contemporaneous records show receipt of inputs, cheque-based payment, use in manufacture, and duty-paid clearance of final products. The Revenue must produce corroborative evidence of diversion, unaccounted procurement, stock shortage, or financial flow back before disallowing credit. Where statutory books, banking records, TDS deductions, and supporting statements consistently establish receipt and consumption of inputs, isolated transport-related discrepancies are insufficient to reject credit. Case-Laws Central Excise Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364056