https://www.taxtmi.com/caselaws?id=257488 Denial of Cenvat/input credit on aluminium collapsible tubes was sustained because an unretracted statement recorded under Section 14 of the Central Excise Act, 1944 was treated as a reliable admission. The quality control officer of the assessee stated that fresh manufactured tubes were received as replacement for rejected tubes, and that admitted fact required no further proof. The absence of corroborative evidence did not dilute the effect of the admission, applying the principle that what is admitted need not be proved. en-us Mon, 07 Apr 2014 00:00:00 +0530 Fri, 13 Mar 2015 12:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257488 Denial of Cenvat/input credit on aluminium collapsible tubes was sustained because an unretracted statement recorded under Section 14 of the Central Excise Act, 1944 was treated as a reliable admission. The quality control officer of the assessee stated that fresh manufactured tubes were received as replacement for rejected tubes, and that admitted fact required no further proof. The absence of corroborative evidence did not dilute the effect of the admission, applying the principle that what is admitted need not be proved. Case-Laws Central Excise Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257488