https://www.taxtmi.com/caselaws?id=445119 Cenvat credit could not be denied merely because the department later questioned the existence of upstream dealers or manufacturers, where the buyer acted on invoices issued by registered suppliers and the record did not disprove receipt and use of goods. The article also states that statements recorded by Central Excise officers cannot be relied on unless the procedure under section 9D is followed; without such compliance, the statements have no evidentiary value. Once those statements were excluded, the remaining material was insufficient to support reversal of credit, interest, or penalties. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 08:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445119 Cenvat credit could not be denied merely because the department later questioned the existence of upstream dealers or manufacturers, where the buyer acted on invoices issued by registered suppliers and the record did not disprove receipt and use of goods. The article also states that statements recorded by Central Excise officers cannot be relied on unless the procedure under section 9D is followed; without such compliance, the statements have no evidentiary value. Once those statements were excluded, the remaining material was insufficient to support reversal of credit, interest, or penalties. Case-Laws Central Excise Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445119