https://www.taxtmi.com/caselaws?id=757571 Cenvat credit demand based on alleged fake invoices was not sustained where the appellants produced invoices, transport documents, weighment slips, goods receipt notes and proof of banking payment to show receipt of goods. The department's challenge to the dealer's upstream procurement did not by itself establish that the appellants had not received the goods. Reliance on third-party statements without permitting cross-examination weakened the case, and the record did not contain credible contrary evidence rebutting the documentary trail. The demand was therefore not proved, and the impugned order could not be sustained. en-us Tue, 27 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 08:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757571 Cenvat credit demand based on alleged fake invoices was not sustained where the appellants produced invoices, transport documents, weighment slips, goods receipt notes and proof of banking payment to show receipt of goods. The department's challenge to the dealer's upstream procurement did not by itself establish that the appellants had not received the goods. Reliance on third-party statements without permitting cross-examination weakened the case, and the record did not contain credible contrary evidence rebutting the documentary trail. The demand was therefore not proved, and the impugned order could not be sustained. Case-Laws Central Excise Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757571