https://www.taxtmi.com/caselaws?id=440492 The High Court dismissed the revenue's appeals regarding wrongful CENVAT credit availment, admissibility of statements, and testing report validity. The Tribunal found the revenue failed to prove non-receipt and non-use of inputs, statements were inadmissible without cross-examination, and the testing report inconclusive. No substantial question of law was identified, and the High Court upheld the Tribunal's decision, dismissing the appeals against the assessee and supplier. en-us Wed, 24 May 2023 00:00:00 +0530 Thu, 20 Jul 2023 08:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440492 The High Court dismissed the revenue's appeals regarding wrongful CENVAT credit availment, admissibility of statements, and testing report validity. The Tribunal found the revenue failed to prove non-receipt and non-use of inputs, statements were inadmissible without cross-examination, and the testing report inconclusive. No substantial question of law was identified, and the High Court upheld the Tribunal's decision, dismissing the appeals against the assessee and supplier. Case-Laws Central Excise Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440492