https://www.taxtmi.com/caselaws?id=371660 The Tribunal allowed the appeals, setting aside the impugned orders and penalties imposed on the main appellant for availing CENVAT credit without material receipt. Detailed examination of evidence, including invoices and consignment notes, demonstrated material receipt and usage by the appellant. Lack of investigation at the transporter's end and reliance on authentic consignment notes were crucial factors. Precedents from previous cases supported the appellant's position, leading to the unsustainable nature of the demands. The judgment emphasized the significance of proper investigation and adherence to legal principles in determining CENVAT credit eligibility and liability. en-us Thu, 06 Dec 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371660 The Tribunal allowed the appeals, setting aside the impugned orders and penalties imposed on the main appellant for availing CENVAT credit without material receipt. Detailed examination of evidence, including invoices and consignment notes, demonstrated material receipt and usage by the appellant. Lack of investigation at the transporter's end and reliance on authentic consignment notes were crucial factors. Precedents from previous cases supported the appellant's position, leading to the unsustainable nature of the demands. The judgment emphasized the significance of proper investigation and adherence to legal principles in determining CENVAT credit eligibility and liability. Case-Laws Central Excise Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371660