https://www.taxtmi.com/caselaws?id=349282 The Tribunal set aside the denial of Cenvat Credit to the appellant by the adjudicating authority, emphasizing the failure to adequately consider verification reports and address specific issues on remand. The appellant's evidence supporting the use of disputed goods for manufacturing and repair of capital goods, along with relevant case law, led to the appeal being allowed in their favor. The judgment underscores the importance of proper verification, consideration of reports, and the onus on appellants to prove the nature of use of disputed goods in Cenvat Credit disputes. en-us Mon, 11 Sep 2017 00:00:00 +0530 Tue, 10 Oct 2017 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349282 The Tribunal set aside the denial of Cenvat Credit to the appellant by the adjudicating authority, emphasizing the failure to adequately consider verification reports and address specific issues on remand. The appellant's evidence supporting the use of disputed goods for manufacturing and repair of capital goods, along with relevant case law, led to the appeal being allowed in their favor. The judgment underscores the importance of proper verification, consideration of reports, and the onus on appellants to prove the nature of use of disputed goods in Cenvat Credit disputes. Case-Laws Central Excise Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349282