https://www.taxtmi.com/caselaws?id=380784 The Appellate Tribunal CESTAT CHANDIGARH allowed the appeals, setting aside the imposition of duty, interest, and penalties on the appellants. The Tribunal ruled in favor of the appellants, emphasizing that the burden was on the Revenue to prove non-receipt of goods mentioned in the invoices. Since the appellants had complied with the Cenvat Credit Rules and there was no concrete evidence of non-receipt, the allegations were deemed unsustainable. The Tribunal granted Cenvat credit to the appellants and concluded that no penalties were warranted. en-us Thu, 14 Feb 2019 00:00:00 +0530 Wed, 29 May 2019 06:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380784 The Appellate Tribunal CESTAT CHANDIGARH allowed the appeals, setting aside the imposition of duty, interest, and penalties on the appellants. The Tribunal ruled in favor of the appellants, emphasizing that the burden was on the Revenue to prove non-receipt of goods mentioned in the invoices. Since the appellants had complied with the Cenvat Credit Rules and there was no concrete evidence of non-receipt, the allegations were deemed unsustainable. The Tribunal granted Cenvat credit to the appellants and concluded that no penalties were warranted. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380784