Allegations of Fake Invoices for Cenvat Credit Claims Dismissed Due to Lack of Independent Evidence.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall appreciation of facts and evidence it is seen that whole case is based upon third party private records and statement of such third party - In the absence of independent evidence the charges leveled against the appellant is not sustainable - AT....