https://www.taxtmi.com/caselaws?id=338775 The High Court upheld the tribunal's decision to allow Cenvat credit to the assessee for inputs not actually received but used in the manufacturing process. The court found no substantial question of law in the tribunal's ruling, dismissing the appeal and affirming that minor discrepancies in weight did not indicate unauthorized use of inputs. The decision was supported by the lack of evidence showing illicit diversion of materials, leading to the allowance of the credit based on factual findings. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338775 The High Court upheld the tribunal's decision to allow Cenvat credit to the assessee for inputs not actually received but used in the manufacturing process. The court found no substantial question of law in the tribunal's ruling, dismissing the appeal and affirming that minor discrepancies in weight did not indicate unauthorized use of inputs. The decision was supported by the lack of evidence showing illicit diversion of materials, leading to the allowance of the credit based on factual findings. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338775