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2016 (1) TMI 881 - AT - Central ExciseDenial of CENVAT credit - non receipt of goods - only procuring invoices - absence of cross examination - Held that:- Cross examination of the witness is required to arrive at a fruitful decision of the case. Admittedly in this case, the cross examination was denied to the appellants. As no other corroborative evidence has been produced by the Revenue to deny Cenvat Credit. Therefore, merely on the basis of the statements of transporter / owner / driver of the vehicle, the cenvat credit cannot be denied to the appellants. In these circumstances, in the absence of any contrary evidence, the demands against the appellants is not sustainable, hence set aside. Consequently, the penalties on the appellants are also set aside. - Decided in favour of assessee
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