https://www.taxtmi.com/caselaws?id=370068 The Tribunal held that the denial of Cenvat credit based on various statements without proper examination and cross-examination was not sustainable. The Revenue failed to establish that the inputs were not received by the appellant. The denial of Cenvat credit due to incorrect vehicle numbers mentioned in invoices was also deemed unjustified. The Tribunal allowed Cenvat credit of Rs. 3,96,29,825/-, imposed a penalty on the confirmed duty amount, and determined no penalty on the Director. The appeals were disposed of accordingly. en-us Wed, 29 Aug 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370068 The Tribunal held that the denial of Cenvat credit based on various statements without proper examination and cross-examination was not sustainable. The Revenue failed to establish that the inputs were not received by the appellant. The denial of Cenvat credit due to incorrect vehicle numbers mentioned in invoices was also deemed unjustified. The Tribunal allowed Cenvat credit of Rs. 3,96,29,825/-, imposed a penalty on the confirmed duty amount, and determined no penalty on the Director. The appeals were disposed of accordingly. Case-Laws Central Excise Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370068