https://www.taxtmi.com/caselaws?id=266389 The Tribunal allowed the appeal, setting aside the lower authorities' decision to deny Cenvat credit on steel wire and HB redraw wire. The appellant's explanation regarding the procurement of raw material at a higher price due to shortages was deemed satisfactory. The mismatch in truck numbers on the invoice and GR was considered reasonable by the Tribunal, leading to the conclusion that the denial of credit and duty imposition were unjustified. Consequently, the impugned order was set aside, and the appellant was granted relief. en-us Thu, 12 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266389 The Tribunal allowed the appeal, setting aside the lower authorities' decision to deny Cenvat credit on steel wire and HB redraw wire. The appellant's explanation regarding the procurement of raw material at a higher price due to shortages was deemed satisfactory. The mismatch in truck numbers on the invoice and GR was considered reasonable by the Tribunal, leading to the conclusion that the denial of credit and duty imposition were unjustified. Consequently, the impugned order was set aside, and the appellant was granted relief. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266389