https://www.taxtmi.com/highlights?id=47586 CENVAT Credit - inputs - Copper Ingots/imported Ingots/Bars - alleged fictitious purchases - there is no evidence of flow back of funds to the appellant - the revenue did not conduct any investigation to ascertain if the goods allegedly not received by the appellant were diverted elsewhere - only on the basis of check-post report, it cannot be concluded that the trucks did not transport the goods to the appellant factory - input allowable en-us Mon, 01 Jul 2019 07:27:04 +0530 Mon, 01 Jul 2019 07:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47586 CENVAT Credit - inputs - Copper Ingots/imported Ingots/Bars - alleged fictitious purchases - there is no evidence of flow back of funds to the appellant - the revenue did not conduct any investigation to ascertain if the goods allegedly not received by the appellant were diverted elsewhere - only on the basis of check-post report, it cannot be concluded that the trucks did not transport the goods to the appellant factory - input allowable Highlights Central Excise Mon, 01 Jul 2019 07:27:04 +0530 https://www.taxtmi.com/highlights?id=47586