https://www.taxtmi.com/caselaws?id=365623 The Tribunal set aside the denial of Cenvat credit to the appellant based on the non-existence of the supplier, M/s. S.K. Garg & Sons. It was found that crucial investigations were lacking to prove the appellant did not receive the goods, and past cases supported the need for evidence from the supplier or transporter before denying credit. The Tribunal ruled in favor of the appellant, allowing the appeal and any consequential relief. en-us Fri, 03 Aug 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365623 The Tribunal set aside the denial of Cenvat credit to the appellant based on the non-existence of the supplier, M/s. S.K. Garg & Sons. It was found that crucial investigations were lacking to prove the appellant did not receive the goods, and past cases supported the need for evidence from the supplier or transporter before denying credit. The Tribunal ruled in favor of the appellant, allowing the appeal and any consequential relief. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365623