https://www.taxtmi.com/caselaws?id=307051 The Tribunal overturned the denial of Cenvat credit amounting to Rs. 9,71,097/- to the appellant based on investigations at the manufacturer's premises. The decision highlighted the lack of concrete evidence indicating non-receipt of goods by the appellant, emphasizing the importance of relying on substantial proof rather than third-party investigations alone. The judgment stressed the significance of clear documentation and verifiable records in tax matters to ensure fair treatment for taxpayers. en-us Tue, 28 Apr 2015 00:00:00 +0530 Wed, 15 Mar 2023 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307051 The Tribunal overturned the denial of Cenvat credit amounting to Rs. 9,71,097/- to the appellant based on investigations at the manufacturer's premises. The decision highlighted the lack of concrete evidence indicating non-receipt of goods by the appellant, emphasizing the importance of relying on substantial proof rather than third-party investigations alone. The judgment stressed the significance of clear documentation and verifiable records in tax matters to ensure fair treatment for taxpayers. Case-Laws Central Excise Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307051