https://www.taxtmi.com/caselaws?id=346293 The Tribunal set aside the denial of CENVAT credit on imported Electric Motors due to discrepancies in descriptions between commercial and dealer's invoices. The appellant's evidence of receipt and use of the capital goods in their factory supported their claim, leading to the denial of credit being deemed unjustified. Consequently, the appeal was allowed, and the confirmation of demand for recovery of CENVAT credit with interest and penalty was nullified based on the evidence presented, indicating that the demand notice was not valid. en-us Wed, 14 Jun 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346293 The Tribunal set aside the denial of CENVAT credit on imported Electric Motors due to discrepancies in descriptions between commercial and dealer's invoices. The appellant's evidence of receipt and use of the capital goods in their factory supported their claim, leading to the denial of credit being deemed unjustified. Consequently, the appeal was allowed, and the confirmation of demand for recovery of CENVAT credit with interest and penalty was nullified based on the evidence presented, indicating that the demand notice was not valid. Case-Laws Central Excise Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346293