https://www.taxtmi.com/caselaws?id=440266 Cenvat credit is available where contemporaneous official records and corroborative evidence establish receipt and consumption of disputed inputs. A certificate from the Excise and Taxation Officer recorded material receipt against each invoice, supported by sales tax records, banking payment evidence, production and clearance records, and material supporting genuine manufacture and export. ICC entries, transport records, and witness statements not tested through cross-examination were insufficient to displace that evidence. The assessee was therefore entitled to Cenvat credit, with no substantial question of law warranting interference. en-us Tue, 21 Feb 2023 00:00:00 +0530 Fri, 14 Jul 2023 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440266 Cenvat credit is available where contemporaneous official records and corroborative evidence establish receipt and consumption of disputed inputs. A certificate from the Excise and Taxation Officer recorded material receipt against each invoice, supported by sales tax records, banking payment evidence, production and clearance records, and material supporting genuine manufacture and export. ICC entries, transport records, and witness statements not tested through cross-examination were insufficient to displace that evidence. The assessee was therefore entitled to Cenvat credit, with no substantial question of law warranting interference. Case-Laws Central Excise Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440266