https://www.taxtmi.com/highlights?id=64195 CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be concluded that the inputs were not received by the appellant. In the absence of any evidence to the contrary, we find that the denial of Cenvat credit on the basis of the investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - AT en-us Wed, 22 Jun 2022 07:52:47 +0530 Wed, 22 Jun 2022 07:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64195 CENVAT Credit - availment of credit fraudulently without receipt of inputs - Merely on the basis of the transporter records and RTO check-post reports, it cannot be concluded that the inputs were not received by the appellant. In the absence of any evidence to the contrary, we find that the denial of Cenvat credit on the basis of the investigations conducted at the third party end cannot be adopted as the sole basis for denial of credit. - AT Highlights Central Excise Wed, 22 Jun 2022 07:52:47 +0530 https://www.taxtmi.com/highlights?id=64195