https://www.taxtmi.com/caselaws?id=396513 The Tribunal allowed the appeals, setting aside the denial of credit to the appellants for allegedly receiving only cenvatable invoices without corresponding goods. The decision was based on the benefit of doubt in favor of the appellants regarding the receipt of goods against invoices, supported by payment through account payee cheque. The Tribunal emphasized the lack of proper investigation procedures, absence of opportunities for cross-examination, and examination of involved parties, leading to the decision in favor of the appellants. en-us Mon, 02 Dec 2019 00:00:00 +0530 Thu, 09 Jul 2020 09:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396513 The Tribunal allowed the appeals, setting aside the denial of credit to the appellants for allegedly receiving only cenvatable invoices without corresponding goods. The decision was based on the benefit of doubt in favor of the appellants regarding the receipt of goods against invoices, supported by payment through account payee cheque. The Tribunal emphasized the lack of proper investigation procedures, absence of opportunities for cross-examination, and examination of involved parties, leading to the decision in favor of the appellants. Case-Laws Central Excise Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396513