https://www.taxtmi.com/caselaws?id=792169 Denial of CENVAT credit based only on statements of vehicle owners or transporters, without corroborative evidence of non-receipt of goods, could not be upheld where cross-examination was denied. The statements were used against the assessee, so the makers had to be produced for cross-examination; absent that opportunity, the material lacked safe evidentiary value and the adjudication breached natural justice. The credit denial was therefore unsustainable on the existing record, and the matter was remanded to the adjudicating authority for cross-examination and fresh decision. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792169 Denial of CENVAT credit based only on statements of vehicle owners or transporters, without corroborative evidence of non-receipt of goods, could not be upheld where cross-examination was denied. The statements were used against the assessee, so the makers had to be produced for cross-examination; absent that opportunity, the material lacked safe evidentiary value and the adjudication breached natural justice. The credit denial was therefore unsustainable on the existing record, and the matter was remanded to the adjudicating authority for cross-examination and fresh decision. Case-Laws Central Excise Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792169