https://www.taxtmi.com/caselaws?id=461420 Cenvat credit demand could not be sustained where the remand directions requiring supply of all relied upon documents were not complied with, as this breached natural justice and prejudiced the defence. The demand also failed because it rested mainly on third-party transport records, RTO material and recorded statements without independent corroboration of non-receipt, diversion or alternative procurement, and the statements were not handled in accordance with the statutory requirements for admissibility, including cross-examination. The demand, interest and penalties were therefore set aside and consequential relief followed. en-us Mon, 25 Nov 2024 00:00:00 +0530 Sat, 05 Apr 2025 14:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461420 Cenvat credit demand could not be sustained where the remand directions requiring supply of all relied upon documents were not complied with, as this breached natural justice and prejudiced the defence. The demand also failed because it rested mainly on third-party transport records, RTO material and recorded statements without independent corroboration of non-receipt, diversion or alternative procurement, and the statements were not handled in accordance with the statutory requirements for admissibility, including cross-examination. The demand, interest and penalties were therefore set aside and consequential relief followed. Case-Laws Central Excise Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461420