https://www.taxtmi.com/caselaws?id=389963 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appeals in a case involving the denial of Cenvat credit to the appellant for inputs used in manufacturing Textile Processing Machines. The Tribunal emphasized the lack of direct evidence against the appellant regarding non-supply of goods, highlighting the importance of physical receipt of goods and proper documentation. It criticized the reliance on statements without concrete evidence and stressed the need for thorough investigation before imposing penalties or denying credits based solely on statements. en-us Thu, 07 Nov 2019 00:00:00 +0530 Fri, 20 Dec 2019 10:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389963 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appeals in a case involving the denial of Cenvat credit to the appellant for inputs used in manufacturing Textile Processing Machines. The Tribunal emphasized the lack of direct evidence against the appellant regarding non-supply of goods, highlighting the importance of physical receipt of goods and proper documentation. It criticized the reliance on statements without concrete evidence and stressed the need for thorough investigation before imposing penalties or denying credits based solely on statements. Case-Laws Central Excise Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389963