https://www.taxtmi.com/caselaws?id=377471 Cenvat credit denial was held unsustainable where the department relied only on an investigation at the supplier's end and did not produce corroborative evidence that the assessee had not manufactured or received the goods. The Tribunal noted record evidence of manufacturing activity, departmental inspections, permissions from the Directorate of Industries and the Pollution Control Board, and movement of goods, which supported the assessee's claim. In the absence of concrete proof rebutting these materials, adverse inference based on suspicion and presumption could not be drawn. The demand and related penalties were therefore set aside. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377471 Cenvat credit denial was held unsustainable where the department relied only on an investigation at the supplier's end and did not produce corroborative evidence that the assessee had not manufactured or received the goods. The Tribunal noted record evidence of manufacturing activity, departmental inspections, permissions from the Directorate of Industries and the Pollution Control Board, and movement of goods, which supported the assessee's claim. In the absence of concrete proof rebutting these materials, adverse inference based on suspicion and presumption could not be drawn. The demand and related penalties were therefore set aside. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377471