https://www.taxtmi.com/caselaws?id=372878 The court ruled in favor of the appellants, overturning the denial of Cenvat credit and penalties imposed. The judge criticized the investigation for failing to probe key parties and lacking evidence of non-receipt of goods by the appellants. The selective approach in the investigation, omitting crucial parties, rendered it unsustainable, leading to the order's setting aside. The judge emphasized the insufficiency of evidence supporting the denial of Cenvat credit and concluded that penalties cannot be imposed when credit is not denied. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 02 Jan 2019 06:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372878 The court ruled in favor of the appellants, overturning the denial of Cenvat credit and penalties imposed. The judge criticized the investigation for failing to probe key parties and lacking evidence of non-receipt of goods by the appellants. The selective approach in the investigation, omitting crucial parties, rendered it unsustainable, leading to the order's setting aside. The judge emphasized the insufficiency of evidence supporting the denial of Cenvat credit and concluded that penalties cannot be imposed when credit is not denied. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372878