https://www.taxtmi.com/highlights?id=62197 CENVAT Credit - receipt of raw materials or inputs - non-existent dealers - the burden is cast upon the Revenue to prove that it was merely a paper transaction, and goods were not received by the assessee-Appellant, as alleged, which it failed - AT en-us Tue, 01 Mar 2022 08:17:34 +0530 Tue, 01 Mar 2022 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62197 CENVAT Credit - receipt of raw materials or inputs - non-existent dealers - the burden is cast upon the Revenue to prove that it was merely a paper transaction, and goods were not received by the assessee-Appellant, as alleged, which it failed - AT Highlights Central Excise Tue, 01 Mar 2022 08:17:34 +0530 https://www.taxtmi.com/highlights?id=62197