https://www.taxtmi.com/caselaws?id=350597 The Tribunal upheld the Department's decision to disallow Cenvat credit to the appellant due to alleged diversion of imported goods, emphasizing the non-movement of goods to the factory and lack of evidence of receipt. The appellant's appeal was dismissed as they failed to prove compliance with statutory provisions, leading to the rejection of their claim for credit. The judgment underscores the necessity for taxpayers to substantiate the receipt and proper utilization of imported goods to avail Cenvat credit, placing the burden of proof on the taxpayer to demonstrate adherence to statutory requirements. en-us Tue, 10 Oct 2017 00:00:00 +0530 Wed, 29 Nov 2017 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350597 The Tribunal upheld the Department's decision to disallow Cenvat credit to the appellant due to alleged diversion of imported goods, emphasizing the non-movement of goods to the factory and lack of evidence of receipt. The appellant's appeal was dismissed as they failed to prove compliance with statutory provisions, leading to the rejection of their claim for credit. The judgment underscores the necessity for taxpayers to substantiate the receipt and proper utilization of imported goods to avail Cenvat credit, placing the burden of proof on the taxpayer to demonstrate adherence to statutory requirements. Case-Laws Central Excise Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350597