https://www.taxtmi.com/caselaws?id=335512 The Tribunal allowed the appeal, holding that the appellants correctly availed cenvat credit on customs duty paid challans for warehoused imported goods. The Tribunal found no diversion of goods, matching entries in registers, and no evidence of fake challans. Citing case laws, the Tribunal emphasized that when goods are received and used in manufacturing without dispute, cenvat credit cannot be denied. The decision was supported by legal provisions and factual findings, rejecting the Revenue's argument that credit could only be based on bills of entry. en-us Fri, 21 Oct 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335512 The Tribunal allowed the appeal, holding that the appellants correctly availed cenvat credit on customs duty paid challans for warehoused imported goods. The Tribunal found no diversion of goods, matching entries in registers, and no evidence of fake challans. Citing case laws, the Tribunal emphasized that when goods are received and used in manufacturing without dispute, cenvat credit cannot be denied. The decision was supported by legal provisions and factual findings, rejecting the Revenue's argument that credit could only be based on bills of entry. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335512