CENVAT Credit - receipt of raw materials or inputs - ...
Revenue Fails to Prove Non-Receipt of Goods in CENVAT Credit Case Involving Non-Existent Dealers.
March 1, 2022
Case Laws Central Excise AT
CENVAT Credit - receipt of raw materials or inputs - non-existent dealers - the burden is cast upon the Revenue to prove that it was merely a paper transaction, and goods were not received by the assessee-Appellant, as alleged, which it failed - AT
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