https://www.taxtmi.com/caselaws?id=190233 The Tribunal allowed the appeal, ruling in favor of the appellant, a malt products manufacturer, in the dispute over Cenvat credit on steel items. The appellant's documentation and detailed usage chart supported their claim that the steel items were used for manufacturing MS trays, considered capital goods. The Tribunal found the Revenue failed to prove misuse of the items, shifting the burden of proof onto the Revenue. Consequently, the appellant was deemed eligible for the Cenvat credit, and the denial was overturned, granting the appeals with any necessary relief. en-us Wed, 13 May 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190233 The Tribunal allowed the appeal, ruling in favor of the appellant, a malt products manufacturer, in the dispute over Cenvat credit on steel items. The appellant's documentation and detailed usage chart supported their claim that the steel items were used for manufacturing MS trays, considered capital goods. The Tribunal found the Revenue failed to prove misuse of the items, shifting the burden of proof onto the Revenue. Consequently, the appellant was deemed eligible for the Cenvat credit, and the denial was overturned, granting the appeals with any necessary relief. Case-Laws Central Excise Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190233