https://www.taxtmi.com/caselaws?id=48296 Cenvat credit was held admissible where the assessee produced independent documentary evidence showing receipt and use of inputs, including cheque payments, octroi receipts, RG-23 entries and monthly returns. Retracted confessional statements, unsupported by corroborative material, were insufficient to displace that evidence or deny credit. The storage-capacity objection also failed because the relevant inquiry was whether the goods could be held when received, not the total quantity received over two years. Applying the test of preponderance of probability, the Tribunal's factual findings were upheld and no substantial question of law arose for interference. en-us Mon, 28 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48296 Cenvat credit was held admissible where the assessee produced independent documentary evidence showing receipt and use of inputs, including cheque payments, octroi receipts, RG-23 entries and monthly returns. Retracted confessional statements, unsupported by corroborative material, were insufficient to displace that evidence or deny credit. The storage-capacity objection also failed because the relevant inquiry was whether the goods could be held when received, not the total quantity received over two years. Applying the test of preponderance of probability, the Tribunal's factual findings were upheld and no substantial question of law arose for interference. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48296