https://www.taxtmi.com/caselaws?id=125504 The Tribunal set aside the Commissioner's order regarding irregular credit availed on raw materials wastage percentage, as the department failed to provide reliable evidence to support the allegations. The Tribunal emphasized the lack of investigation into inflated wastage claims and the absence of contact with raw material suppliers mentioned in the invoices. It was deemed unjust to presume uniform wastage percentages for diverse products without substantial evidence, leading to the appeal being allowed with appropriate relief as per law. en-us Mon, 22 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 17:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125504 The Tribunal set aside the Commissioner's order regarding irregular credit availed on raw materials wastage percentage, as the department failed to provide reliable evidence to support the allegations. The Tribunal emphasized the lack of investigation into inflated wastage claims and the absence of contact with raw material suppliers mentioned in the invoices. It was deemed unjust to presume uniform wastage percentages for diverse products without substantial evidence, leading to the appeal being allowed with appropriate relief as per law. Case-Laws Central Excise Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125504