https://www.taxtmi.com/caselaws?id=215852 The Appellate Tribunal CESTAT, AHMEDABAD, granted the appellant's stay petition for the waiver of pre-deposit of confirmed amounts by authorities, related to cenvat credit on duty paid on inputs. Despite the appellant's failure to record input receipts in the RG 23A Part-1 register, the Tribunal accepted private records, including the inward register, stock register, production issue slips, and ledger accounts, as evidence of input receipt and consumption. The Tribunal emphasized statutory record-keeping requirements and the lack of contrary evidence from Revenue. Consequently, the Tribunal allowed the appeal, acknowledging the appellant's proof of input receipt and utilization, overturning the initial order. en-us Fri, 13 Jul 2012 00:00:00 +0530 Mon, 14 Jan 2013 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215852 The Appellate Tribunal CESTAT, AHMEDABAD, granted the appellant's stay petition for the waiver of pre-deposit of confirmed amounts by authorities, related to cenvat credit on duty paid on inputs. Despite the appellant's failure to record input receipts in the RG 23A Part-1 register, the Tribunal accepted private records, including the inward register, stock register, production issue slips, and ledger accounts, as evidence of input receipt and consumption. The Tribunal emphasized statutory record-keeping requirements and the lack of contrary evidence from Revenue. Consequently, the Tribunal allowed the appeal, acknowledging the appellant's proof of input receipt and utilization, overturning the initial order. Case-Laws Central Excise Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215852