https://www.taxtmi.com/caselaws?id=191414 The Tribunal allowed the appeal in favor of the appellants, emphasizing the importance of evidence over statements. The decision to disallow Cenvat credit on ABS resin of grade H-140 was deemed unsustainable as the lower authorities heavily relied on a statement without adequately considering the evidence provided by the appellants. The lack of technical assessment and the weight of evidence presented by the appellants led to the Tribunal ruling in their favor, highlighting the necessity for expert opinions in assessing technical aspects of manufacturing processes. en-us Fri, 06 Nov 2015 00:00:00 +0530 Mon, 03 Apr 2017 07:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191414 The Tribunal allowed the appeal in favor of the appellants, emphasizing the importance of evidence over statements. The decision to disallow Cenvat credit on ABS resin of grade H-140 was deemed unsustainable as the lower authorities heavily relied on a statement without adequately considering the evidence provided by the appellants. The lack of technical assessment and the weight of evidence presented by the appellants led to the Tribunal ruling in their favor, highlighting the necessity for expert opinions in assessing technical aspects of manufacturing processes. Case-Laws Central Excise Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191414