https://www.taxtmi.com/caselaws?id=792026 Cenvat credit cannot be denied solely on third-party statements, dealer records, or allegations that suppliers were non-existent unless the statements satisfy Section 9D of the Central Excise Act and the Revenue produces corroborative evidence against the assessee. Where cross-examination is refused and the record lacks independent proof of non-receipt of goods or conscious participation in bogus billing, the evidentiary basis for demand and penalty fails. On those facts, the denial of credit and the consequential penalty were held unsustainable, and the impugned order was set aside. en-us Tue, 19 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792026 Cenvat credit cannot be denied solely on third-party statements, dealer records, or allegations that suppliers were non-existent unless the statements satisfy Section 9D of the Central Excise Act and the Revenue produces corroborative evidence against the assessee. Where cross-examination is refused and the record lacks independent proof of non-receipt of goods or conscious participation in bogus billing, the evidentiary basis for demand and penalty fails. On those facts, the denial of credit and the consequential penalty were held unsustainable, and the impugned order was set aside. Case-Laws Central Excise Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792026