Court Allows CENVAT Credit Claim Due to Lack of Evidence on Goods Receipt and Use of Alternative Materials.

Court Allows CENVAT Credit Claim Due to Lack of Evidence on Goods Receipt and Use of Alternative Materials. https://www.taxtmi.com/highlights?id=62566 CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the alleged inputs were not received in the unit and it was only a paper transaction nor able to prove that any other raw material was received and used by the appellant for production of their final product. - Credit allowed - AT en-us Thu, 24 Mar 2022 12:18:33 +0530 Thu, 24 Mar 2022 12:18:33 +0530 TaxTMI RSS Generator Court Allows CENVAT Credit Claim Due to Lack of Evidence on Goods Receipt and Use of Alternative Materials. https://www.taxtmi.com/highlights?id=62566 CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the alleged inputs were not received in the unit and it was only a paper transaction nor able to prove that any other raw material was received and used by the appellant for production of their final product. - Credit allowed - AT Highlights Central Excise Thu, 24 Mar 2022 12:18:33 +0530 https://www.taxtmi.com/highlights?id=62566