https://www.taxtmi.com/caselaws?id=377793 Cenvat credit could not be denied merely because a third-party investigation alleged that Jammu and Kashmir suppliers were non-manufacturers or that goods were not actually moved. The Tribunal found that the assessees had produced records showing periodic departmental checks, approvals from the competent industrial and pollution authorities, and evidence of movement of raw material and finished goods. As the revenue relied only on assumption and presumption, without concrete corroborative evidence from the assessees' premises to rebut the documentary record, the denial of credit was unsustainable. The impugned orders were therefore set aside and the assessees retained the credit and consequential relief. en-us Mon, 01 Apr 2019 00:00:00 +0530 Thu, 04 Apr 2019 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377793 Cenvat credit could not be denied merely because a third-party investigation alleged that Jammu and Kashmir suppliers were non-manufacturers or that goods were not actually moved. The Tribunal found that the assessees had produced records showing periodic departmental checks, approvals from the competent industrial and pollution authorities, and evidence of movement of raw material and finished goods. As the revenue relied only on assumption and presumption, without concrete corroborative evidence from the assessees' premises to rebut the documentary record, the denial of credit was unsustainable. The impugned orders were therefore set aside and the assessees retained the credit and consequential relief. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377793