https://www.taxtmi.com/caselaws?id=339954 The Tribunal allowed the appeal by remanding the case for further verification and decision by the Adjudicating Authority. The appellant, accused of irregularly availing and utilizing CENVAT Credit based on invoices, presented evidence and relied on a similar case law. The Tribunal highlighted the necessity of proof of duty payment, receipt, and usage in manufacturing. Procedural and technical lapses were acknowledged, granting the appellant an opportunity to present their case adequately. The decision emphasized fair consideration of evidence and documents for a just resolution. en-us Wed, 01 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339954 The Tribunal allowed the appeal by remanding the case for further verification and decision by the Adjudicating Authority. The appellant, accused of irregularly availing and utilizing CENVAT Credit based on invoices, presented evidence and relied on a similar case law. The Tribunal highlighted the necessity of proof of duty payment, receipt, and usage in manufacturing. Procedural and technical lapses were acknowledged, granting the appellant an opportunity to present their case adequately. The decision emphasized fair consideration of evidence and documents for a just resolution. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339954