https://www.taxtmi.com/caselaws?id=239917 The judgment confirmed the demand for ineligible cenvat credit, interest, and penalty on the appellant for allegedly availing credit without receiving the inputs covered under the invoices. The appellant provided evidence of receiving inputs and lorry receipts, countering discrepancies highlighted by the Departmental Representative. The court considered the evidence, including duty discharge documents and returns filed by the appellant, leading to a prima facie case for waiving pre-deposit and individual penalties. The judge granted the waiver and stayed recovery pending appeal disposal based on the evidence and legal precedents cited. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 07:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239917 The judgment confirmed the demand for ineligible cenvat credit, interest, and penalty on the appellant for allegedly availing credit without receiving the inputs covered under the invoices. The appellant provided evidence of receiving inputs and lorry receipts, countering discrepancies highlighted by the Departmental Representative. The court considered the evidence, including duty discharge documents and returns filed by the appellant, leading to a prima facie case for waiving pre-deposit and individual penalties. The judge granted the waiver and stayed recovery pending appeal disposal based on the evidence and legal precedents cited. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239917