https://www.taxtmi.com/caselaws?id=327763 The Tribunal ruled in favor of the Appellant, setting aside the denial of Cenvat Credit and penalty imposed. The decision clarified that pre-printed invoices were not mandatory for claiming Cenvat Credit, emphasizing procedural compliance and placing the burden of proof on the Revenue to show credit availed by the Appellant. Additionally, the Tribunal held that no Education Cess was payable on plastic crates received in 2001-02, thus allowing the appeal and overturning the previous Order-in-Appeal. en-us Wed, 04 May 2016 00:00:00 +0530 Fri, 10 Feb 2017 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327763 The Tribunal ruled in favor of the Appellant, setting aside the denial of Cenvat Credit and penalty imposed. The decision clarified that pre-printed invoices were not mandatory for claiming Cenvat Credit, emphasizing procedural compliance and placing the burden of proof on the Revenue to show credit availed by the Appellant. Additionally, the Tribunal held that no Education Cess was payable on plastic crates received in 2001-02, thus allowing the appeal and overturning the previous Order-in-Appeal. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327763