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 was overturned due to lack of evidence showing use of vehicles/equipments outside the factory premises as claimed.

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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.

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