https://www.taxtmi.com/caselaws?id=330808 The Tribunal allowed the appeal by way of remand, setting aside the Commissioner's decision to disallow cenvat credit on disputed items used in manufacturing sugar and molasses. The Tribunal emphasized the need for the appellant to provide evidence, including expert certificates, to substantiate the eligibility of items for cenvat credit. The matter was remanded for a fresh decision based on documentary evidence and expert reports on the actual usage of items in the factory, highlighting the importance of procedural fairness in resolving cenvat credit disputes. en-us Wed, 03 Aug 2016 00:00:00 +0530 Fri, 05 Aug 2016 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330808 The Tribunal allowed the appeal by way of remand, setting aside the Commissioner's decision to disallow cenvat credit on disputed items used in manufacturing sugar and molasses. The Tribunal emphasized the need for the appellant to provide evidence, including expert certificates, to substantiate the eligibility of items for cenvat credit. The matter was remanded for a fresh decision based on documentary evidence and expert reports on the actual usage of items in the factory, highlighting the importance of procedural fairness in resolving cenvat credit disputes. Case-Laws Central Excise Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330808