https://www.taxtmi.com/caselaws?id=418756 The Tribunal upheld the impugned order and dismissed the Revenue's appeal, ruling that the respondent correctly availed Cenvat Credit. The Revenue's case, based on third-party statements and records, lacked substantial evidence. The Tribunal found no justification in denying the credit due to alleged discrepancies in vehicle numbers. The decision aligned with past judgments dismissing similar allegations. The judgment was pronounced on 11.02.2022. en-us Fri, 11 Feb 2022 00:00:00 +0530 Thu, 24 Feb 2022 07:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418756 The Tribunal upheld the impugned order and dismissed the Revenue's appeal, ruling that the respondent correctly availed Cenvat Credit. The Revenue's case, based on third-party statements and records, lacked substantial evidence. The Tribunal found no justification in denying the credit due to alleged discrepancies in vehicle numbers. The decision aligned with past judgments dismissing similar allegations. The judgment was pronounced on 11.02.2022. Case-Laws Central Excise Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418756