https://www.taxtmi.com/caselaws?id=795032 The note addresses whether untested transporter statements could displace documentary and cross-examination evidence supporting transport of finished goods to Kolkata. It states that the Tribunal relied on waybills showing transport and entry into West Bengal, while a vehicle owner whose statement was relied upon was not produced for examination and cross-examination as required under Section 9D of the Central Excise Act, 1944. As the Tribunal's factual finding was not shown to be perverse or contrary to the record, no substantial question of law arose and the Cenvat credit demand remained deleted. 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 The note addresses whether untested transporter statements could displace documentary and cross-examination evidence supporting transport of finished goods to Kolkata. It states that the Tribunal relied on waybills showing transport and entry into West Bengal, while a vehicle owner whose statement was relied upon was not produced for examination and cross-examination as required under Section 9D of the Central Excise Act, 1944. As the Tribunal's factual finding was not shown to be perverse or contrary to the record, no substantial question of law arose and the Cenvat credit demand remained deleted. Case-Laws Central Excise Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795032