https://www.taxtmi.com/caselaws?id=350766 The Tribunal allowed the appeal by the appellant-assessee, granting them Cenvat credit amounting to Rs. 1,07,019.50. The denial of credit was solely due to the unavailability of original documents, despite the inputs being duty paid, received, and utilized in the production facility. The Tribunal emphasized that entitlement to credit on duty-paid inputs is valid if documents are genuine and duty payment is not disputed, as per legal precedents cited. The lower court was directed to verify the inputs, allowing the appellant an opportunity to cooperate for an appropriate decision. en-us Wed, 22 Mar 2017 00:00:00 +0530 Mon, 13 Nov 2017 10:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350766 The Tribunal allowed the appeal by the appellant-assessee, granting them Cenvat credit amounting to Rs. 1,07,019.50. The denial of credit was solely due to the unavailability of original documents, despite the inputs being duty paid, received, and utilized in the production facility. The Tribunal emphasized that entitlement to credit on duty-paid inputs is valid if documents are genuine and duty payment is not disputed, as per legal precedents cited. The lower court was directed to verify the inputs, allowing the appellant an opportunity to cooperate for an appropriate decision. Case-Laws Central Excise Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350766