https://www.taxtmi.com/caselaws?id=237712 The Tribunal upheld the denial of Cenvat credit on M.S. scrap to the manufacturer due to discrepancies in invoices, lack of proof of duty-paid M.S. scrap, and alleged irregularities in procurement. The burden of proof for admissibility of credit was on the manufacturer, who failed to establish a prima facie case for waiver of pre-deposit. The applicant was directed to pay an additional amount within a specified period for waiver of the remaining balance, with recovery stayed during appeals. Compliance was mandatory by a set date. en-us Mon, 13 May 2013 00:00:00 +0530 Sat, 05 Oct 2013 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237712 The Tribunal upheld the denial of Cenvat credit on M.S. scrap to the manufacturer due to discrepancies in invoices, lack of proof of duty-paid M.S. scrap, and alleged irregularities in procurement. The burden of proof for admissibility of credit was on the manufacturer, who failed to establish a prima facie case for waiver of pre-deposit. The applicant was directed to pay an additional amount within a specified period for waiver of the remaining balance, with recovery stayed during appeals. Compliance was mandatory by a set date. Case-Laws Central Excise Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237712