https://www.taxtmi.com/caselaws?id=799888 CENVAT credit supported by statutory receipt records, valid invoices, banking payments and undisputed consumption in manufacturing dutiable final products cannot be denied merely on untested supplier or transporter statements and uncorroborated presumptions. Investigation statements require compliance with the prescribed evidentiary procedure before reliance, and the Revenue must establish alleged non-receipt through tangible corroborative evidence. Extended limitation for a credit demand requires fraud, collusion, wilful misstatement or suppression with intent to evade duty; absent specific sustainable allegations and proof, the extended period is unavailable. Consequently, the credit demand, related interest and penalties lack legal basis. en-us Wed, 23 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799888 CENVAT credit supported by statutory receipt records, valid invoices, banking payments and undisputed consumption in manufacturing dutiable final products cannot be denied merely on untested supplier or transporter statements and uncorroborated presumptions. Investigation statements require compliance with the prescribed evidentiary procedure before reliance, and the Revenue must establish alleged non-receipt through tangible corroborative evidence. Extended limitation for a credit demand requires fraud, collusion, wilful misstatement or suppression with intent to evade duty; absent specific sustainable allegations and proof, the extended period is unavailable. Consequently, the credit demand, related interest and penalties lack legal basis. Case-Laws Central Excise Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799888