https://www.taxtmi.com/caselaws?id=249985 The Tribunal upheld the denial of Cenvat credit amounting to Rs. 6,23,661 to M/s. Sarila Steel Rolling Mills, imposed a reduced penalty on the manufacturing unit, and set aside the penalty on the partner due to insufficient findings on their involvement in the wrongful credit availment. The judgment emphasized the importance of corroborative evidence and statements in cases of wrongful credit availment based on cenvatable invoices, ultimately concluding the appeals in favor of the appellant with specified terms. en-us Fri, 04 Jul 2014 00:00:00 +0530 Tue, 29 Jul 2014 13:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249985 The Tribunal upheld the denial of Cenvat credit amounting to Rs. 6,23,661 to M/s. Sarila Steel Rolling Mills, imposed a reduced penalty on the manufacturing unit, and set aside the penalty on the partner due to insufficient findings on their involvement in the wrongful credit availment. The judgment emphasized the importance of corroborative evidence and statements in cases of wrongful credit availment based on cenvatable invoices, ultimately concluding the appeals in favor of the appellant with specified terms. Case-Laws Central Excise Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249985