https://www.taxtmi.com/caselaws?id=398525 Where the department's case for denial of Cenvat credit and export rebate rested mainly on witness statements and alleged forged invoices, those statements could not be relied on without cross-examination under section 9D, and the resulting penalties also fell. The text further notes that, where finished goods were manufactured and exported under departmental supervision, payments were made through banking channels, and no alternative source for raw materials or reliable corroboration of non-receipt was established, the Cenvat credit and rebate claims could not be denied. On that basis, the penalties and recoveries were set aside and the Revenue's cross-objection was rejected. en-us Tue, 15 Sep 2020 00:00:00 +0530 Fri, 28 May 2021 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398525 Where the department's case for denial of Cenvat credit and export rebate rested mainly on witness statements and alleged forged invoices, those statements could not be relied on without cross-examination under section 9D, and the resulting penalties also fell. The text further notes that, where finished goods were manufactured and exported under departmental supervision, payments were made through banking channels, and no alternative source for raw materials or reliable corroboration of non-receipt was established, the Cenvat credit and rebate claims could not be denied. On that basis, the penalties and recoveries were set aside and the Revenue's cross-objection was rejected. Case-Laws Central Excise Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398525