https://www.taxtmi.com/caselaws?id=773733 The Tribunal allowed the appeal of a steel manufacturer seeking Cenvat credit on inputs received from a trader. Revenue alleged the transaction was fictitious as the trader purportedly never received goods from the supplier, making it a paper transaction. The Tribunal found Revenue failed to conduct any investigation or produce evidence proving non-receipt of goods by either the appellant or trader. The appellant had paid duty on final products, indicating actual use of inputs. Additionally, the Tribunal noted discriminatory treatment as a similarly situated party was allowed credit on identical facts. The order denying credit was set aside as unsustainable, being based on assumptions without corroborative evidence or proper investigation. en-us Wed, 25 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 15:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773733 The Tribunal allowed the appeal of a steel manufacturer seeking Cenvat credit on inputs received from a trader. Revenue alleged the transaction was fictitious as the trader purportedly never received goods from the supplier, making it a paper transaction. The Tribunal found Revenue failed to conduct any investigation or produce evidence proving non-receipt of goods by either the appellant or trader. The appellant had paid duty on final products, indicating actual use of inputs. Additionally, the Tribunal noted discriminatory treatment as a similarly situated party was allowed credit on identical facts. The order denying credit was set aside as unsustainable, being based on assumptions without corroborative evidence or proper investigation. Case-Laws Central Excise Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773733