https://www.taxtmi.com/caselaws?id=328012 The Tribunal set aside the order confirming the recovery of Cenvat credit on waste and scrap of Iron and Steel under Rule 3 (5A) of Cenvat Credit Rules, 2004. The appellant's argument that the scrap items did not relate to goods on which credit was taken as capital goods was accepted due to lack of supporting evidence. The lower Authorities failed to establish a connection between the scrap materials and the capital goods on which credit was availed, leading to the appeal being allowed. The judgment underscores the importance of proper findings and evidence in such cases. en-us Thu, 05 May 2016 00:00:00 +0530 Tue, 24 May 2016 10:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328012 The Tribunal set aside the order confirming the recovery of Cenvat credit on waste and scrap of Iron and Steel under Rule 3 (5A) of Cenvat Credit Rules, 2004. The appellant's argument that the scrap items did not relate to goods on which credit was taken as capital goods was accepted due to lack of supporting evidence. The lower Authorities failed to establish a connection between the scrap materials and the capital goods on which credit was availed, leading to the appeal being allowed. The judgment underscores the importance of proper findings and evidence in such cases. Case-Laws Central Excise Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328012