https://www.taxtmi.com/caselaws?id=326658 The Tribunal ruled in favor of the Appellant in an appeal against the rejection of Cenvat Credit due to damaged inputs. The Appellant's claim that damaged inputs were used in manufacturing second-grade finished goods and not cleared from the factory premises was accepted. The Tribunal found insufficient evidence from the Revenue to prove clearance of damaged inputs or inclusion of central excise duties in insurance claims. Consequently, the Order-in-Appeal was set aside due to the lack of concrete evidence supporting the Revenue's position. en-us Fri, 01 Apr 2016 00:00:00 +0530 Fri, 10 Feb 2017 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326658 The Tribunal ruled in favor of the Appellant in an appeal against the rejection of Cenvat Credit due to damaged inputs. The Appellant's claim that damaged inputs were used in manufacturing second-grade finished goods and not cleared from the factory premises was accepted. The Tribunal found insufficient evidence from the Revenue to prove clearance of damaged inputs or inclusion of central excise duties in insurance claims. Consequently, the Order-in-Appeal was set aside due to the lack of concrete evidence supporting the Revenue's position. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326658