https://www.taxtmi.com/caselaws?id=758589 CENVAT credit could not be denied where the department's case rested mainly on third-party statements and alleged non-receipt of inputs, because such statements required cross-examination and compliance with Section 9D of the Central Excise Act, 1944 before reliance could be placed on them. Cross-examination in the de novo proceedings was incomplete, and one witness who was examined supported receipt of the goods. Independent material also showed that the supplier had installed machinery and could manufacture copper ingots. On this evidentiary record, the finding of no manufacturing facility and no receipt of goods was unsustainable, so the credit was admissible and the demand and penalties could not survive. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758589 CENVAT credit could not be denied where the department's case rested mainly on third-party statements and alleged non-receipt of inputs, because such statements required cross-examination and compliance with Section 9D of the Central Excise Act, 1944 before reliance could be placed on them. Cross-examination in the de novo proceedings was incomplete, and one witness who was examined supported receipt of the goods. Independent material also showed that the supplier had installed machinery and could manufacture copper ingots. On this evidentiary record, the finding of no manufacturing facility and no receipt of goods was unsustainable, so the credit was admissible and the demand and penalties could not survive. Case-Laws Central Excise Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758589