https://www.taxtmi.com/caselaws?id=799011 Section 9D of the Central Excise Act requires investigation statements to be admitted through the prescribed procedure, including examination of the maker, a reasoned finding on admissibility, and cross-examination. Under Rule 14 of the CENVAT Credit Rules, recovery is confined to credit wrongly taken or utilised. Allegations that goods were not received cannot rest on untested third-party statements or general findings unconnected to the assessee. Where supplier-side manipulation is not linked to the assessee and stock verification or other corroborative evidence is absent, denial of CENVAT credit, interest and penalty is unsustainable. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799011 Section 9D of the Central Excise Act requires investigation statements to be admitted through the prescribed procedure, including examination of the maker, a reasoned finding on admissibility, and cross-examination. Under Rule 14 of the CENVAT Credit Rules, recovery is confined to credit wrongly taken or utilised. Allegations that goods were not received cannot rest on untested third-party statements or general findings unconnected to the assessee. Where supplier-side manipulation is not linked to the assessee and stock verification or other corroborative evidence is absent, denial of CENVAT credit, interest and penalty is unsustainable. Case-Laws Central Excise Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799011