https://www.taxtmi.com/caselaws?id=779813 CESTAT held that denial of CENVAT credit was unsustainable: the investigation was incomplete and relied on uncorroborated statements recorded without compliance with s.9D, rendering them inadmissible. Selective checks of a small number of vehicle records did not prove non-receipt of goods, and transport evidence failed to rebut receipt of inputs. Consequently the disputed CENVAT credit was upheld, and demands for interest and penalties were set aside. Penalty imposed on the company director was also quashed. Appeal disposed in favour of the appellant. en-us Mon, 22 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779813 CESTAT held that denial of CENVAT credit was unsustainable: the investigation was incomplete and relied on uncorroborated statements recorded without compliance with s.9D, rendering them inadmissible. Selective checks of a small number of vehicle records did not prove non-receipt of goods, and transport evidence failed to rebut receipt of inputs. Consequently the disputed CENVAT credit was upheld, and demands for interest and penalties were set aside. Penalty imposed on the company director was also quashed. Appeal disposed in favour of the appellant. Case-Laws Central Excise Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779813