https://www.taxtmi.com/caselaws?id=158403 The Tribunal dismissed the appeal as the appellants failed to provide sufficient evidence to substantiate their claim for Cenvat credit on items used in fabrication of equipment, pipe lines, and storage tanks. The Tribunal emphasized the appellants' obligation to maintain proper records and prove their entitlement to the credit, highlighting that raising a defense in response to a show cause notice does not automatically validate the claim. The decision underscores the importance of supporting claims with adequate evidence, with the failure to do so resulting in the denial of the appellants' claim for Cenvat credit. en-us Tue, 10 May 2011 00:00:00 +0530 Thu, 24 Oct 2013 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158403 The Tribunal dismissed the appeal as the appellants failed to provide sufficient evidence to substantiate their claim for Cenvat credit on items used in fabrication of equipment, pipe lines, and storage tanks. The Tribunal emphasized the appellants' obligation to maintain proper records and prove their entitlement to the credit, highlighting that raising a defense in response to a show cause notice does not automatically validate the claim. The decision underscores the importance of supporting claims with adequate evidence, with the failure to do so resulting in the denial of the appellants' claim for Cenvat credit. Case-Laws Central Excise Tue, 10 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158403