https://www.taxtmi.com/caselaws?id=123548 Contemporaneous documentary evidence showing receipt, consumption and clearance of finished products from duty-free inputs under Chapter X cannot be rejected as an afterthought without verification or contrary material. Where the assessee produced internal audit reports, challans, technical specifications, model details and sale records to show that the inputs were used in manufacturing diesel engines and water pumps, and no independent enquiry or rebuttal evidence was brought on record, the demand of duty and penalty could not be sustained. The impugned order was set aside and relief was granted to the assessee. en-us Wed, 23 Apr 2008 00:00:00 +0530 Sat, 15 Sep 2012 11:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123548 Contemporaneous documentary evidence showing receipt, consumption and clearance of finished products from duty-free inputs under Chapter X cannot be rejected as an afterthought without verification or contrary material. Where the assessee produced internal audit reports, challans, technical specifications, model details and sale records to show that the inputs were used in manufacturing diesel engines and water pumps, and no independent enquiry or rebuttal evidence was brought on record, the demand of duty and penalty could not be sustained. The impugned order was set aside and relief was granted to the assessee. Case-Laws Central Excise Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123548