https://www.taxtmi.com/caselaws?id=260730 CENVAT credit on melting scrap cannot be denied merely because one barrier record is missing where other movement records exist, payments were made by account-payee cheque, and no transporter evidence proves non-receipt; on those facts, fraudulent availment was not established. Differential customs duty and denial of CVD credit on imported scrap also fail where a Range Superintendent's certificate confirms use in manufacture and Revenue produces no rebuttal evidence; the end-use condition is treated as complied with. Allegations of clandestine removal based only on photocopies of parallel invoices, without proof of source or linkage to actual clearances, are insufficient to sustain duty demand. The governing principle is that such allegations require cogent corroborative evidence. en-us Wed, 06 May 2015 00:00:00 +0530 Wed, 10 Feb 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260730 CENVAT credit on melting scrap cannot be denied merely because one barrier record is missing where other movement records exist, payments were made by account-payee cheque, and no transporter evidence proves non-receipt; on those facts, fraudulent availment was not established. Differential customs duty and denial of CVD credit on imported scrap also fail where a Range Superintendent's certificate confirms use in manufacture and Revenue produces no rebuttal evidence; the end-use condition is treated as complied with. Allegations of clandestine removal based only on photocopies of parallel invoices, without proof of source or linkage to actual clearances, are insufficient to sustain duty demand. The governing principle is that such allegations require cogent corroborative evidence. Case-Laws Central Excise Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260730