https://www.taxtmi.com/caselaws?id=248883 The Tribunal found in favor of the appellants, holding them entitled to Cenvat credit despite confirming a demand for unreceived inputs. The lower authorities' rejection of evidence was disputed, emphasizing the lack of inquiry by Revenue into returned inputs and the appellants' obligation to demonstrate input consumption. The Tribunal directed the appellants to pay interest on retained Cenvat credit during the rectification period, ultimately disposing of the appeal in their favor. en-us Fri, 10 May 2013 00:00:00 +0530 Fri, 27 Jun 2014 17:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248883 The Tribunal found in favor of the appellants, holding them entitled to Cenvat credit despite confirming a demand for unreceived inputs. The lower authorities' rejection of evidence was disputed, emphasizing the lack of inquiry by Revenue into returned inputs and the appellants' obligation to demonstrate input consumption. The Tribunal directed the appellants to pay interest on retained Cenvat credit during the rectification period, ultimately disposing of the appeal in their favor. Case-Laws Central Excise Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248883