https://www.taxtmi.com/caselaws?id=342905 The Tribunal allowed the appeals, finding the Revenue failed to substantiate allegations of irregular CENVAT credit availed by the appellants. Retracted statements, lack of corroborative evidence, proper statutory record maintenance, and the burden of proof on the Revenue were crucial. The appellants' evidence supporting goods receipt and manufacturing activities, coupled with the lack of inquiry into transportation and absence of truck driver statements, led to the Tribunal's decision in favor of the appellants. en-us Mon, 03 Apr 2017 00:00:00 +0530 Mon, 15 May 2017 05:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342905 The Tribunal allowed the appeals, finding the Revenue failed to substantiate allegations of irregular CENVAT credit availed by the appellants. Retracted statements, lack of corroborative evidence, proper statutory record maintenance, and the burden of proof on the Revenue were crucial. The appellants' evidence supporting goods receipt and manufacturing activities, coupled with the lack of inquiry into transportation and absence of truck driver statements, led to the Tribunal's decision in favor of the appellants. Case-Laws Central Excise Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342905