https://www.taxtmi.com/caselaws?id=243897 The judgment upheld the Commissioner (Appeals) orders, emphasizing that denial of Cenvat Credit based on the absence of input entries in Sales Tax records is unjustified. The decision highlighted the Appellant's documentary evidence, including payment records and invoices, as sufficient proof of input receipt and utilization. Previous Tribunal decisions and High Court precedents supported the Appellant's position, leading to the dismissal of Revenue's appeals due to lack of merit. The importance of reliable documentary evidence in establishing input utilization for manufacturing was underscored, resulting in a favorable outcome for the assessee. en-us Mon, 25 Nov 2013 00:00:00 +0530 Thu, 13 Feb 2014 06:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243897 The judgment upheld the Commissioner (Appeals) orders, emphasizing that denial of Cenvat Credit based on the absence of input entries in Sales Tax records is unjustified. The decision highlighted the Appellant's documentary evidence, including payment records and invoices, as sufficient proof of input receipt and utilization. Previous Tribunal decisions and High Court precedents supported the Appellant's position, leading to the dismissal of Revenue's appeals due to lack of merit. The importance of reliable documentary evidence in establishing input utilization for manufacturing was underscored, resulting in a favorable outcome for the assessee. Case-Laws Central Excise Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243897