https://www.taxtmi.com/caselaws?id=121071 The Tribunal set aside the order denying credit and imposing a penalty, remanding the matter for fresh consideration. The appellant's appeal was based on the storage of inputs outside the factory premises due to space constraints, which were used in manufacturing. The Tribunal found the inputs were indeed utilized in the final product, directing the Adjudicating Authority to reassess the case with a focus on verifying the use of inputs in production processes. The decision highlighted the importance of substantiating claims with evidence in credit denial cases involving off-site input storage. en-us Thu, 31 Aug 2006 00:00:00 +0530 Thu, 26 Jul 2012 13:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121071 The Tribunal set aside the order denying credit and imposing a penalty, remanding the matter for fresh consideration. The appellant's appeal was based on the storage of inputs outside the factory premises due to space constraints, which were used in manufacturing. The Tribunal found the inputs were indeed utilized in the final product, directing the Adjudicating Authority to reassess the case with a focus on verifying the use of inputs in production processes. The decision highlighted the importance of substantiating claims with evidence in credit denial cases involving off-site input storage. Case-Laws Central Excise Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121071