https://www.taxtmi.com/caselaws?id=209855 Cenvat credit on corrugated boxes was denied because the assessee could not produce relevant supporting documents and relied only on circumstantial evidence; the burden to prove eligibility for credit lay on the assessee, so the denial and recovery with interest were upheld. Penalties imposed under Rule 15(1) and Rule 15(2) read with Section 11AC were set aside because no valid basis or supporting finding was recorded to justify them. The result was partial relief: the substantive credit demand survived, but the penal consequences did not. en-us Wed, 27 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209855 Cenvat credit on corrugated boxes was denied because the assessee could not produce relevant supporting documents and relied only on circumstantial evidence; the burden to prove eligibility for credit lay on the assessee, so the denial and recovery with interest were upheld. Penalties imposed under Rule 15(1) and Rule 15(2) read with Section 11AC were set aside because no valid basis or supporting finding was recorded to justify them. The result was partial relief: the substantive credit demand survived, but the penal consequences did not. Case-Laws Central Excise Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209855