https://www.taxtmi.com/caselaws?id=178913 The Tribunal dismissed the appeal as there was insufficient evidence to support the appellant's claim for Cenvat credit on structural items and Modvat credit on certain items used in manufacturing chimney, condenser, and receiver. The Tribunal found that the evidence presented, including photographs, was not substantial or verified, leading to the conclusion that the goods in question did not qualify as capital goods. The appeal was dismissed without costs awarded. en-us Tue, 18 Jun 2013 00:00:00 +0530 Tue, 16 Feb 2016 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178913 The Tribunal dismissed the appeal as there was insufficient evidence to support the appellant's claim for Cenvat credit on structural items and Modvat credit on certain items used in manufacturing chimney, condenser, and receiver. The Tribunal found that the evidence presented, including photographs, was not substantial or verified, leading to the conclusion that the goods in question did not qualify as capital goods. The appeal was dismissed without costs awarded. Case-Laws Central Excise Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178913