2015 (11) TMI 1102 - AT - Central Excise

Appellate Tribunal overturns denial of Cenvat Credit due to lack of evidence

The Appellate Tribunal CESTAT Ahmedabad allowed the appellant's appeal against the denial of Cenvat Credit of Rs. 14,732/-, interest, and penalty. The ... Denial of Cenvat Credit - various vehicles/equipments like forklift, tempo, cars etc. - Held that:- Commissioner (Appeals) observed that the said vehicle might have been used for purpose other than what is claimed by the appellant. I do not find any material that the said vehicle was used outside of the factory, and the credit cannot be denied on the basis of assumption and presumption. Taking interest into account of the amount of duty and the facts of the case, the impugned order is set-aside - Decided in favour of assessee. The Appellate Tribunal CESTAT Ahmedabad allowed the appeal filed by the appellant against the denial of Cenvat Credit of Rs. 14,732/- along with interest and penalty. The denial was based on the assumption that vehicles/equipments were used for purposes other than claimed, but there was no evidence of such use outside the factory premises. The impugned order was set aside.