https://www.taxtmi.com/caselaws?id=349956 The Tribunal set aside the demand for reversal of cenvat credit under Rule 6(3) of Cenvat Credit Rules, 2004, ruling in favor of the appellant. The appellant successfully demonstrated the exclusive use of duty paid inputs for manufacturing dutiable products, supported by detailed records. Despite doubts raised by the department regarding dual usage of inputs, the Tribunal emphasized the necessity for concrete evidence to enforce such demands. With the absence of proof showing dual usage, the Tribunal found the demand lacking substantiation and ruled in favor of the appellant. en-us Mon, 04 Sep 2017 00:00:00 +0530 Sat, 28 Oct 2017 08:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349956 The Tribunal set aside the demand for reversal of cenvat credit under Rule 6(3) of Cenvat Credit Rules, 2004, ruling in favor of the appellant. The appellant successfully demonstrated the exclusive use of duty paid inputs for manufacturing dutiable products, supported by detailed records. Despite doubts raised by the department regarding dual usage of inputs, the Tribunal emphasized the necessity for concrete evidence to enforce such demands. With the absence of proof showing dual usage, the Tribunal found the demand lacking substantiation and ruled in favor of the appellant. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349956