https://www.taxtmi.com/caselaws?id=437952 The Tribunal allowed the appeal, setting aside the Commissioner's order disallowing Cenvat Credit to the manufacturer exporter of agricultural machinery. The appellant's receipt of goods directly at their site was supported by relevant circulars, demonstrating compliance with the rules. As the appellant had accounted for the goods in their records, with evidence of payments and transportation, and there was no proof of non-receipt of goods, the denial of Cenvat Credit was deemed unjustified. Previous Tribunal decisions also supported this conclusion. en-us Thu, 18 May 2023 00:00:00 +0530 Fri, 19 May 2023 09:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437952 The Tribunal allowed the appeal, setting aside the Commissioner's order disallowing Cenvat Credit to the manufacturer exporter of agricultural machinery. The appellant's receipt of goods directly at their site was supported by relevant circulars, demonstrating compliance with the rules. As the appellant had accounted for the goods in their records, with evidence of payments and transportation, and there was no proof of non-receipt of goods, the denial of Cenvat Credit was deemed unjustified. Previous Tribunal decisions also supported this conclusion. Case-Laws Central Excise Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437952