https://www.taxtmi.com/caselaws?id=151863 The appellant was entitled to Cenvat credit despite the rejection of inputs at the pre-manufacturing stage. The appellant should also receive Cenvat credit as there was no duty evasion on the manufactured goods. The penalty imposed on the appellant was unjustified as there was insufficient evidence to support it. Consequently, the decision favored the appellant, rendering the connected appeals irrelevant. en-us Tue, 11 Aug 2009 00:00:00 +0530 Tue, 18 Jun 2013 14:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151863 The appellant was entitled to Cenvat credit despite the rejection of inputs at the pre-manufacturing stage. The appellant should also receive Cenvat credit as there was no duty evasion on the manufactured goods. The penalty imposed on the appellant was unjustified as there was insufficient evidence to support it. Consequently, the decision favored the appellant, rendering the connected appeals irrelevant. Case-Laws Central Excise Tue, 11 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151863