https://www.taxtmi.com/caselaws?id=341771 The Tribunal dismissed the appellant's claim for Cenvat Credit on raw material used in manufacturing battery separators. It emphasized the necessity of documented evidence of duty payment on inputs as required by the Cenvat Credit Rules 2004. The lack of documented transactions and proof of duty payment by the appellant led to the rejection of the claim. The decision upheld the original order confirming duty demand and penalty, as the appellant failed to meet the essential requirement of proving duty payment for availing the credit. en-us Wed, 08 Mar 2017 00:00:00 +0530 Mon, 17 Apr 2017 08:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341771 The Tribunal dismissed the appellant's claim for Cenvat Credit on raw material used in manufacturing battery separators. It emphasized the necessity of documented evidence of duty payment on inputs as required by the Cenvat Credit Rules 2004. The lack of documented transactions and proof of duty payment by the appellant led to the rejection of the claim. The decision upheld the original order confirming duty demand and penalty, as the appellant failed to meet the essential requirement of proving duty payment for availing the credit. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341771