https://www.taxtmi.com/highlights?id=74575 Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on uncorroborated assumptions to be insufficient for denying Cenvat credit. The appellant had accounted for the inputs in their records, and the payments were made through proper channels, negating the department's assumptions. en-us Fri, 02 Feb 2024 07:48:51 +0530 Fri, 02 Feb 2024 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74575 Wrongful availment of CENVAT Credit - Fake documents without actual receipts of the inputs against such documents - The Tribunal found the department's reliance on uncorroborated assumptions to be insufficient for denying Cenvat credit. The appellant had accounted for the inputs in their records, and the payments were made through proper channels, negating the department's assumptions. Highlights Central Excise Fri, 02 Feb 2024 07:48:51 +0530 https://www.taxtmi.com/highlights?id=74575