https://www.taxtmi.com/caselaws?id=798059 Cenvat credit cannot be denied merely on an unsubstantiated allegation that invoiced copper ingots were not physically received. Transporter-issued goods receipts and supplier invoices supporting transportation and delivery remain material evidence where the department neither investigates the transporter nor disproves the records. Reliance on uncorroborated statements and third-party material requires compliance with the statutory conditions governing such evidence under Section 9D. The burden lies on the department to produce cogent evidence of non-receipt, particularly where no enquiry, statement, or premises search supports the allegation and duty-paid clearance of manufactured goods is undisputed. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798059 Cenvat credit cannot be denied merely on an unsubstantiated allegation that invoiced copper ingots were not physically received. Transporter-issued goods receipts and supplier invoices supporting transportation and delivery remain material evidence where the department neither investigates the transporter nor disproves the records. Reliance on uncorroborated statements and third-party material requires compliance with the statutory conditions governing such evidence under Section 9D. The burden lies on the department to produce cogent evidence of non-receipt, particularly where no enquiry, statement, or premises search supports the allegation and duty-paid clearance of manufactured goods is undisputed. Case-Laws Central Excise Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798059