https://www.taxtmi.com/caselaws?id=268228 The Tribunal found that the Revenue failed to provide substantial evidence that the appellant-manufacturer availed CENVAT credit without receiving inputs. The denial of cross-examination and reliance on unverified third-party records were deemed procedural lapses. Consequently, the demands and penalties against the appellant were set aside, and the appeals were allowed with consequential reliefs. The judgment was pronounced on 30.07.2015, favoring the appellant. en-us Thu, 30 Jul 2015 00:00:00 +0530 Mon, 23 Nov 2015 02:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268228 The Tribunal found that the Revenue failed to provide substantial evidence that the appellant-manufacturer availed CENVAT credit without receiving inputs. The denial of cross-examination and reliance on unverified third-party records were deemed procedural lapses. Consequently, the demands and penalties against the appellant were set aside, and the appeals were allowed with consequential reliefs. The judgment was pronounced on 30.07.2015, favoring the appellant. Case-Laws Central Excise Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268228