https://www.taxtmi.com/caselaws?id=371310 Cenvat credit on steel ingots received through dealers was upheld because the Revenue failed to produce contrary evidence to rebut the claim that the goods were manufactured by the supplier and routed through proper channels. The Tribunal noted the absence of any inculpatory statement from the manufacturer-buyers and found that the material relied on did not establish non-receipt of duty-paid goods. As the receipt of duty-paid goods stood accepted, denial of credit was not justified, and the penalties on the manufacturer-buyers and dealers were also set aside. en-us Fri, 12 Oct 2018 00:00:00 +0530 Sat, 01 Dec 2018 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371310 Cenvat credit on steel ingots received through dealers was upheld because the Revenue failed to produce contrary evidence to rebut the claim that the goods were manufactured by the supplier and routed through proper channels. The Tribunal noted the absence of any inculpatory statement from the manufacturer-buyers and found that the material relied on did not establish non-receipt of duty-paid goods. As the receipt of duty-paid goods stood accepted, denial of credit was not justified, and the penalties on the manufacturer-buyers and dealers were also set aside. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371310