https://www.taxtmi.com/caselaws?id=259115 The Tribunal set aside the decision to deny CENVAT Credit amounting to Rs. 5,57,58,449.00, along with interest and penalties, due to lack of evidence proving non-receipt of inputs. The appellant's evidence, including statutory records and Cost Accountant certificates, supported the viability of their manufacturing process. The Tribunal emphasized the importance of adhering to principles of natural justice, particularly the right to cross-examine witnesses, and highlighted the necessity of substantial evidence before denying CENVAT Credit. The appeals were allowed, providing consequential relief to the appellant. en-us Tue, 28 Apr 2015 00:00:00 +0530 Wed, 10 Feb 2016 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259115 The Tribunal set aside the decision to deny CENVAT Credit amounting to Rs. 5,57,58,449.00, along with interest and penalties, due to lack of evidence proving non-receipt of inputs. The appellant's evidence, including statutory records and Cost Accountant certificates, supported the viability of their manufacturing process. The Tribunal emphasized the importance of adhering to principles of natural justice, particularly the right to cross-examine witnesses, and highlighted the necessity of substantial evidence before denying CENVAT Credit. The appeals were allowed, providing consequential relief to the appellant. Case-Laws Central Excise Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259115