https://www.taxtmi.com/caselaws?id=331403 The denial of Cenvat Credit amounting to Rs. 15,84,550 to the appellant was overturned as the court found insufficient evidence to support the denial based solely on investigations at the manufacturer's end. Despite circumstantial evidence suggesting irregularities at the manufacturer's premises, there was a lack of proof that the excess cleared defective rounds were actually received by the appellant. As a result, the impugned order was set aside, and the appellant's appeal was allowed with consequential relief. en-us Tue, 21 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331403 The denial of Cenvat Credit amounting to Rs. 15,84,550 to the appellant was overturned as the court found insufficient evidence to support the denial based solely on investigations at the manufacturer's end. Despite circumstantial evidence suggesting irregularities at the manufacturer's premises, there was a lack of proof that the excess cleared defective rounds were actually received by the appellant. As a result, the impugned order was set aside, and the appellant's appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331403