https://www.taxtmi.com/caselaws?id=176747 The Tribunal found that the appellant did not establish a prima facie case regarding the eligibility of MS angles, channels, and TMT Bars for cenvat credit. Insufficient evidence was provided, such as declaration in returns and specific information, to support the claim. The Tribunal emphasized the necessity of clear evidence to prove the utilization of items for cenvat credit eligibility. The appellant was directed to make a pre-deposit within a specified period, leading to a waiver of the remaining amount of cenvat credit demand, interest, and penalty with recovery stayed pending further notice. en-us Mon, 06 Apr 2015 00:00:00 +0530 Mon, 28 Dec 2015 21:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176747 The Tribunal found that the appellant did not establish a prima facie case regarding the eligibility of MS angles, channels, and TMT Bars for cenvat credit. Insufficient evidence was provided, such as declaration in returns and specific information, to support the claim. The Tribunal emphasized the necessity of clear evidence to prove the utilization of items for cenvat credit eligibility. The appellant was directed to make a pre-deposit within a specified period, leading to a waiver of the remaining amount of cenvat credit demand, interest, and penalty with recovery stayed pending further notice. Case-Laws Central Excise Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176747