https://www.taxtmi.com/caselaws?id=440266 Cenvat credit was supported by contemporaneous official records showing receipt of material against the disputed invoices, and the department failed to dislodge that certificate. Corroborative evidence, including sales tax records, banking proof, excise records of production and clearance, and a CBI report, reinforced the genuineness of manufacture and export. Adverse reliance only on ICC entries, transport records, and untested witness statements without cross-examination was insufficient to deny credit. The note states that, on this evidentiary footing, the assessee was entitled to Cenvat credit and no substantial question of law arose for 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 was supported by contemporaneous official records showing receipt of material against the disputed invoices, and the department failed to dislodge that certificate. Corroborative evidence, including sales tax records, banking proof, excise records of production and clearance, and a CBI report, reinforced the genuineness of manufacture and export. Adverse reliance only on ICC entries, transport records, and untested witness statements without cross-examination was insufficient to deny credit. The note states that, on this evidentiary footing, the assessee was entitled to Cenvat credit and no substantial question of law arose for interference. Case-Laws Central Excise Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440266