https://www.taxtmi.com/caselaws?id=795032 Cenvat credit demand could not be sustained on transporter statements that were not tested through the examination and cross-examination procedure required by Section 9D of the Central Excise Act, 1944. Transporter cross-examination and documentary evidence, including waybills showing movement and entry of finished goods into West Bengal, supported the finding that the goods were transported to Kolkata. Inconsistent transporter statements did not displace that finding, particularly where the vehicle owner was not produced for examination. As the factual finding was not shown to be perverse or contrary to the record, no substantial question of law or basis for remand arose, and deletion of the demand remained effective. en-us Thu, 09 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795032 Cenvat credit demand could not be sustained on transporter statements that were not tested through the examination and cross-examination procedure required by Section 9D of the Central Excise Act, 1944. Transporter cross-examination and documentary evidence, including waybills showing movement and entry of finished goods into West Bengal, supported the finding that the goods were transported to Kolkata. Inconsistent transporter statements did not displace that finding, particularly where the vehicle owner was not produced for examination. As the factual finding was not shown to be perverse or contrary to the record, no substantial question of law or basis for remand arose, and deletion of the demand remained effective. Case-Laws Central Excise Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795032