https://www.taxtmi.com/caselaws?id=346531 The Tribunal allowed the appeal regarding a demand raised on inputs written off during 1996-98 but permitted Revenue to raise fresh demands if inputs were removed or unavailable. A subsequent demand of Rs. 14,73,809/- was confirmed based on the unavailability of most part numbers, leading to the rejection of the appeal due to the appellant's failure to prove possession or use of the written-off inputs. Despite an opportunity provided by the Commissioner (Appeals) to establish the use of obsolete parts, the appellant's appeal was ultimately rejected. en-us Thu, 27 Jul 2017 00:00:00 +0530 Mon, 23 Oct 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346531 The Tribunal allowed the appeal regarding a demand raised on inputs written off during 1996-98 but permitted Revenue to raise fresh demands if inputs were removed or unavailable. A subsequent demand of Rs. 14,73,809/- was confirmed based on the unavailability of most part numbers, leading to the rejection of the appeal due to the appellant's failure to prove possession or use of the written-off inputs. Despite an opportunity provided by the Commissioner (Appeals) to establish the use of obsolete parts, the appellant's appeal was ultimately rejected. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346531