https://www.taxtmi.com/caselaws?id=311806 CESTAT New Delhi allowed the appeal regarding CENVAT credit denial. The department alleged appellant received only invoices without actual goods delivery, relying on statements from a supplier and transporter denying supply. However, CESTAT held these statements inadmissible as department failed to comply with Section 9D of Central Excise Act before recording them. Following precedents including Andaman Timber Industries v. Commissioner (SC) and Skyrise Overseas v. Commissioner (Calcutta HC), statements recorded without Section 9D compliance cannot be relied upon. Since appellant manufactured and cleared excisable goods with duty payment undisputed, and department found no alternative raw material sources, the credit denial was unsustainable. Order set aside. en-us Mon, 08 Jul 2019 00:00:00 +0530 Sun, 14 Jan 2024 09:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311806 CESTAT New Delhi allowed the appeal regarding CENVAT credit denial. The department alleged appellant received only invoices without actual goods delivery, relying on statements from a supplier and transporter denying supply. However, CESTAT held these statements inadmissible as department failed to comply with Section 9D of Central Excise Act before recording them. Following precedents including Andaman Timber Industries v. Commissioner (SC) and Skyrise Overseas v. Commissioner (Calcutta HC), statements recorded without Section 9D compliance cannot be relied upon. Since appellant manufactured and cleared excisable goods with duty payment undisputed, and department found no alternative raw material sources, the credit denial was unsustainable. Order set aside. Case-Laws Central Excise Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311806