https://www.taxtmi.com/highlights?id=61923 CENVAT Credit - duty paying invoices - non receipt of the inputs against such documents - diversion of goods - When the investigating offices visited the factory of the respondent as well as that of the job workers, they did not find any discrepancy about the inventory of inputs or final products. There is neither any investigation nor an iota of evidence that the respondent had procured the inputs from open market for substitution of the disputed inputs. - AT en-us Sat, 12 Feb 2022 20:48:01 +0530 Sat, 12 Feb 2022 20:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61923 CENVAT Credit - duty paying invoices - non receipt of the inputs against such documents - diversion of goods - When the investigating offices visited the factory of the respondent as well as that of the job workers, they did not find any discrepancy about the inventory of inputs or final products. There is neither any investigation nor an iota of evidence that the respondent had procured the inputs from open market for substitution of the disputed inputs. - AT Highlights Central Excise Sat, 12 Feb 2022 20:48:01 +0530 https://www.taxtmi.com/highlights?id=61923