https://www.taxtmi.com/caselaws?id=177859 The Tribunal set aside the confirmed duty demand on shortages of inputs, ruling in favor of the appellant. It emphasized the Revenue's burden to prove clandestine removal, noting the lack of concrete evidence in this case. The Tribunal distinguished relevant legal precedents and highlighted the appellant's explanation for the shortages. Ultimately, without cogent evidence of clandestine removal, denying cenvat credit on input shortages was deemed unwarranted. The appeal was allowed, providing necessary consequential relief to the appellant. en-us Thu, 18 Jun 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177859 The Tribunal set aside the confirmed duty demand on shortages of inputs, ruling in favor of the appellant. It emphasized the Revenue's burden to prove clandestine removal, noting the lack of concrete evidence in this case. The Tribunal distinguished relevant legal precedents and highlighted the appellant's explanation for the shortages. Ultimately, without cogent evidence of clandestine removal, denying cenvat credit on input shortages was deemed unwarranted. The appeal was allowed, providing necessary consequential relief to the appellant. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177859