https://www.taxtmi.com/caselaws?id=328836 The Tribunal set aside the impugned order denying Cenvat credit on nylon granules sent for job work due to lack of clarity and proper records. The lower authorities failed to verify if the granules were received back, leading to doubts about penalty imposition. Emphasizing the importance of thorough verification and case-specific assessments, the Tribunal allowed the appeal, highlighting the need for substantial evidence in such matters. The judgment underscored the significance of adherence to remand directions and detailed analysis in cases involving Cenvat credit denial and penalty imposition. en-us Wed, 18 May 2016 00:00:00 +0530 Tue, 15 Nov 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328836 The Tribunal set aside the impugned order denying Cenvat credit on nylon granules sent for job work due to lack of clarity and proper records. The lower authorities failed to verify if the granules were received back, leading to doubts about penalty imposition. Emphasizing the importance of thorough verification and case-specific assessments, the Tribunal allowed the appeal, highlighting the need for substantial evidence in such matters. The judgment underscored the significance of adherence to remand directions and detailed analysis in cases involving Cenvat credit denial and penalty imposition. Case-Laws Central Excise Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328836