https://www.taxtmi.com/caselaws?id=191132 The Judicial Member upheld the Commissioner (Appeals) decision in favor of the respondents regarding the cenvatability of iron and steel items used in their factory for the fabrication of capital goods. The Revenue's appeal was rejected due to lack of evidence to counter the findings. The judgment emphasized the importance of factual findings supported by evidence and referenced legal precedent to support the allowance of CENVAT credit. The decision highlighted the need for the Revenue to provide contrary evidence to challenge appellate authority findings. en-us Thu, 13 Feb 2014 00:00:00 +0530 Wed, 22 Mar 2017 08:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191132 The Judicial Member upheld the Commissioner (Appeals) decision in favor of the respondents regarding the cenvatability of iron and steel items used in their factory for the fabrication of capital goods. The Revenue's appeal was rejected due to lack of evidence to counter the findings. The judgment emphasized the importance of factual findings supported by evidence and referenced legal precedent to support the allowance of CENVAT credit. The decision highlighted the need for the Revenue to provide contrary evidence to challenge appellate authority findings. Case-Laws Central Excise Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191132