https://www.taxtmi.com/caselaws?id=448274 The court set aside the order denying Cenvat credit to the appellant, a manufacturer of steel products, for the period January 2015 to June 2017. The Revenue's claim that the appellant did not receive goods and only moved invoices was refuted by the appellant with transport receipts. The court found insufficient evidence from the Revenue to prove non-receipt of goods, noting the lack of investigation into dealers and transporters. Consequently, the appellant was entitled to the Cenvat credit, and the appeal was allowed with any consequential relief. en-us Fri, 12 Jan 2024 00:00:00 +0530 Tue, 16 Jan 2024 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448274 The court set aside the order denying Cenvat credit to the appellant, a manufacturer of steel products, for the period January 2015 to June 2017. The Revenue's claim that the appellant did not receive goods and only moved invoices was refuted by the appellant with transport receipts. The court found insufficient evidence from the Revenue to prove non-receipt of goods, noting the lack of investigation into dealers and transporters. Consequently, the appellant was entitled to the Cenvat credit, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448274