https://www.taxtmi.com/caselaws?id=775340 The CESTAT upheld the Commissioner (Appeals) decision dismissing the Revenue's appeal regarding denial of CENVAT credit. The credit was claimed for raw materials allegedly supplied by a vendor whose registration was cancelled after the transactions. The Department failed to provide evidence that the appellant did not receive or account for the goods. No investigation was conducted at the appellant's premises, the supplier, or transporter, nor was cross-examination of the dealer allowed. Due to this lack of inquiry and evidence, the denial of CENVAT credit was held unjustified. The appeal by Revenue was dismissed for lack of merit. en-us Fri, 18 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775340 The CESTAT upheld the Commissioner (Appeals) decision dismissing the Revenue's appeal regarding denial of CENVAT credit. The credit was claimed for raw materials allegedly supplied by a vendor whose registration was cancelled after the transactions. The Department failed to provide evidence that the appellant did not receive or account for the goods. No investigation was conducted at the appellant's premises, the supplier, or transporter, nor was cross-examination of the dealer allowed. Due to this lack of inquiry and evidence, the denial of CENVAT credit was held unjustified. The appeal by Revenue was dismissed for lack of merit. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775340