https://www.taxtmi.com/caselaws?id=35331 The High Court dismissed the appeal challenging the Tribunal's decision on the use of octroi receipts as evidence for claiming cenvat credit fraudulently. The Court emphasized the need for specific details on the receipts linking goods to the concerned party for verification. Without proper verification and clear linkage, the octroi receipts alone were deemed insufficient to establish the legitimacy of the cenvat credit claim. The judgment underscored the importance of concrete evidence in proving such claims and concluded that no substantial question of law arose, affirming the dismissal of the appeal based on factual findings. en-us Mon, 16 Nov 2009 00:00:00 +0530 Mon, 10 Jan 2011 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35331 The High Court dismissed the appeal challenging the Tribunal's decision on the use of octroi receipts as evidence for claiming cenvat credit fraudulently. The Court emphasized the need for specific details on the receipts linking goods to the concerned party for verification. Without proper verification and clear linkage, the octroi receipts alone were deemed insufficient to establish the legitimacy of the cenvat credit claim. The judgment underscored the importance of concrete evidence in proving such claims and concluded that no substantial question of law arose, affirming the dismissal of the appeal based on factual findings. Case-Laws Central Excise Mon, 16 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35331