https://www.taxtmi.com/caselaws?id=335311 The Tribunal allowed the appeal in favor of the appellant, a steel ingot manufacturer, regarding the denial of Cenvat Credit for procuring defective raw material. Despite Revenue's allegations of diversion of prime quality goods by the manufacturer, lack of evidence on clearance to other buyers or alternative procurement weakened their case. The Tribunal emphasized the importance of concrete proof over circumstantial evidence, noting the appellant's proper documentation and valid invoices. The absence of proceedings against the manufacturer further undermined Revenue's position, leading to the decision to set aside the initial order. en-us Tue, 30 Aug 2016 00:00:00 +0530 Sat, 01 Apr 2017 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335311 The Tribunal allowed the appeal in favor of the appellant, a steel ingot manufacturer, regarding the denial of Cenvat Credit for procuring defective raw material. Despite Revenue's allegations of diversion of prime quality goods by the manufacturer, lack of evidence on clearance to other buyers or alternative procurement weakened their case. The Tribunal emphasized the importance of concrete proof over circumstantial evidence, noting the appellant's proper documentation and valid invoices. The absence of proceedings against the manufacturer further undermined Revenue's position, leading to the decision to set aside the initial order. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335311