https://www.taxtmi.com/caselaws?id=344576 The Tribunal set aside the confirmed demand against the appellant for clearance of capital goods without duty payment or Cenvat Credit reversal. The Tribunal found the demand unsustainable as no depreciation was allowed for the goods cleared after use. Benefit of doubt was given to the appellant due to non-availment of Cenvat Credit and lack of verification by the Adjudicating Authority. Proper documentation and verification are crucial in such cases to ensure all evidence is considered before confirming demands. en-us Wed, 03 May 2017 00:00:00 +0530 Wed, 21 Jun 2017 09:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344576 The Tribunal set aside the confirmed demand against the appellant for clearance of capital goods without duty payment or Cenvat Credit reversal. The Tribunal found the demand unsustainable as no depreciation was allowed for the goods cleared after use. Benefit of doubt was given to the appellant due to non-availment of Cenvat Credit and lack of verification by the Adjudicating Authority. Proper documentation and verification are crucial in such cases to ensure all evidence is considered before confirming demands. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344576