https://www.taxtmi.com/caselaws?id=327913 The tribunal denied Cenvat credit on Bura scrap due to lack of actual receipt, imposing duty and interest. Duty on shortage of M.S. Ingots was confirmed. Cenvat credit on furnace oil was allowed despite missing vehicle entries at ICC. Statements lacked evidentiary value, penalties were not imposed, and expert opinion on furnace oil necessity favored the appellant. en-us Mon, 21 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327913 The tribunal denied Cenvat credit on Bura scrap due to lack of actual receipt, imposing duty and interest. Duty on shortage of M.S. Ingots was confirmed. Cenvat credit on furnace oil was allowed despite missing vehicle entries at ICC. Statements lacked evidentiary value, penalties were not imposed, and expert opinion on furnace oil necessity favored the appellant. Case-Laws Central Excise Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327913