https://www.taxtmi.com/caselaws?id=448923 Recorded transporter statements and check-post material could not be used to deny Cenvat credit where cross-examination was refused and the statutory requirements for relying on such statements were not satisfied. In the absence of independent corroboration showing non-receipt, diversion, or substitution of inputs, the assessee's statutory records, banking trail, and duty-paid clearances remained unrebutted. On those facts, the demand for reversal of Cenvat credit and the consequential penalties were held unsustainable, and the impugned order was set aside. en-us Tue, 30 Jan 2024 00:00:00 +0530 Thu, 05 Feb 2026 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448923 Recorded transporter statements and check-post material could not be used to deny Cenvat credit where cross-examination was refused and the statutory requirements for relying on such statements were not satisfied. In the absence of independent corroboration showing non-receipt, diversion, or substitution of inputs, the assessee's statutory records, banking trail, and duty-paid clearances remained unrebutted. On those facts, the demand for reversal of Cenvat credit and the consequential penalties were held unsustainable, and the impugned order was set aside. Case-Laws Central Excise Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448923