https://www.taxtmi.com/caselaws?id=463348 CESTAT held that cenvat credit could not be denied where the record showed no investigation establishing non-receipt of inputs and Revenue produced no evidence contradicting the appellants' claim that inputs were used in dutiable final products. The tribunal set aside the Commissioner (Appeals) orders, found denial of credit to be based on assumption, and allowed the appeals, permitting the appellants to retain the cenvat credit already availed. en-us Tue, 24 Jun 2025 00:00:00 +0530 Wed, 27 Aug 2025 19:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463348 CESTAT held that cenvat credit could not be denied where the record showed no investigation establishing non-receipt of inputs and Revenue produced no evidence contradicting the appellants' claim that inputs were used in dutiable final products. The tribunal set aside the Commissioner (Appeals) orders, found denial of credit to be based on assumption, and allowed the appeals, permitting the appellants to retain the cenvat credit already availed. Case-Laws Central Excise Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463348