Revenue Fails to Prove Non-Receipt of Goods in CENVAT Credit Case Involving Non-Existent Dealers.

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X