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    <title>CENVAT Credit Denial Challenged: Commissioner Criticized for Relying on ELT Headlines Without Examining Evidence or Law.</title>
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    <description>Denial of CENVAT Credit - Commissioner (Appeals) has only printed the headlines from ELT and passed the order - Unless the material facts are tested by evidence and law, there shall not be any decision in the eyes of law. - It shall be an empty formality. - AT</description>
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      <description>Denial of CENVAT Credit - Commissioner (Appeals) has only printed the headlines from ELT and passed the order - Unless the material facts are tested by evidence and law, there shall not be any decision in the eyes of law. - It shall be an empty formality. - AT</description>
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