https://www.taxtmi.com/caselaws?id=328695 The Tribunal allowed the appeals, overturning the denial of Cenvat credit on transferred inputs from a closed Gurgaon unit to a new Bhiwadi unit. The decision was based on insufficient evidence proving diversion of inputs or inaccuracies in production records at the Bhiwadi unit, leading to the unsustainability of the proceedings. The Tribunal highlighted the proper maintenance of records, the legitimate transfer of inputs to buyers, and the absence of conclusive proof of non-transport of goods, ultimately ruling in favor of the appellant. en-us Wed, 01 Jun 2016 00:00:00 +0530 Fri, 17 Jun 2016 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328695 The Tribunal allowed the appeals, overturning the denial of Cenvat credit on transferred inputs from a closed Gurgaon unit to a new Bhiwadi unit. The decision was based on insufficient evidence proving diversion of inputs or inaccuracies in production records at the Bhiwadi unit, leading to the unsustainability of the proceedings. The Tribunal highlighted the proper maintenance of records, the legitimate transfer of inputs to buyers, and the absence of conclusive proof of non-transport of goods, ultimately ruling in favor of the appellant. Case-Laws Central Excise Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328695