https://www.taxtmi.com/caselaws?id=365075 Denial of CENVAT credit and connected penalties was unsustainable where the department relied mainly on supplier statements without independent corroboration. A retracted statement was not reliable, the remaining dealers were not cross-examined, and the lab in-charge's statement did not establish that the samples differed from the invoiced goods. In the absence of seizure, sampling, testing, or other substantive evidence showing receipt of different goods than those declared, the allegation remained unproved even on a preponderance of probability. The impugned order was set aside and relief was granted to the assessee on the credit demand and penalties. en-us Thu, 02 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365075 Denial of CENVAT credit and connected penalties was unsustainable where the department relied mainly on supplier statements without independent corroboration. A retracted statement was not reliable, the remaining dealers were not cross-examined, and the lab in-charge's statement did not establish that the samples differed from the invoiced goods. In the absence of seizure, sampling, testing, or other substantive evidence showing receipt of different goods than those declared, the allegation remained unproved even on a preponderance of probability. The impugned order was set aside and relief was granted to the assessee on the credit demand and penalties. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365075