https://www.taxtmi.com/caselaws?id=787124 Denial of CENVAT credit and imposition of penalties were found unsupported where revenue relied solely on VAHAAN portal checks and uncorroborated transporter statements; those statements were not verified under the required statutory procedure and suppliers were not investigated. It was an admitted fact that inputs were consumed in manufacture and duty was paid on clearances. Absent supplier-side enquiries or other corroborative documentary evidence establishing non-supply, the factual basis for denying credit and for penalties failed, and the impugned denial and penalties were set aside with the appeals allowed. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787124 Denial of CENVAT credit and imposition of penalties were found unsupported where revenue relied solely on VAHAAN portal checks and uncorroborated transporter statements; those statements were not verified under the required statutory procedure and suppliers were not investigated. It was an admitted fact that inputs were consumed in manufacture and duty was paid on clearances. Absent supplier-side enquiries or other corroborative documentary evidence establishing non-supply, the factual basis for denying credit and for penalties failed, and the impugned denial and penalties were set aside with the appeals allowed. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787124