https://www.taxtmi.com/caselaws?id=753765 CENVAT credit on pig iron could not be denied merely because vehicle particulars and transport documents were absent, where the inputs were duty paid, the goods were essential for manufacture of non-alloy ingots, and no corroborative evidence showed diversion or non-receipt in the factory. The Tribunal held that the allegation of bogus receipt was not proved on the record, and the credit was therefore allowed. en-us Fri, 10 May 2024 00:00:00 +0530 Mon, 10 Jun 2024 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753765 CENVAT credit on pig iron could not be denied merely because vehicle particulars and transport documents were absent, where the inputs were duty paid, the goods were essential for manufacture of non-alloy ingots, and no corroborative evidence showed diversion or non-receipt in the factory. The Tribunal held that the allegation of bogus receipt was not proved on the record, and the credit was therefore allowed. Case-Laws Central Excise Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753765