https://www.taxtmi.com/caselaws?id=33970 The Tribunal ruled in favor of the Department in appeals against the Order-in-Appeal allowing Cenvat credit based on alleged bogus invoices without actual receipt of goods. The Tribunal found discrepancies in the evidence provided by the Respondents, including lack of supporting documentation and inconsistencies in vehicle numbers on invoices. As the burden of proof regarding goods receipt rested with the Respondents, and they failed to substantiate beyond payment evidence, the Tribunal overturned the Order-in-Appeal and allowed the Department's appeals. en-us Wed, 10 Dec 2008 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33970 The Tribunal ruled in favor of the Department in appeals against the Order-in-Appeal allowing Cenvat credit based on alleged bogus invoices without actual receipt of goods. The Tribunal found discrepancies in the evidence provided by the Respondents, including lack of supporting documentation and inconsistencies in vehicle numbers on invoices. As the burden of proof regarding goods receipt rested with the Respondents, and they failed to substantiate beyond payment evidence, the Tribunal overturned the Order-in-Appeal and allowed the Department's appeals. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33970