https://www.taxtmi.com/caselaws?id=195977 The Tribunal set aside the order confirming the demand and penalty against the Appellant for availing Cenvat credit on Plastic Granules without concrete evidence. Lack of corroboration with the Appellant's records and discrepancies in statements raised doubts. The Tribunal noted similar cases where demands were dismissed, concluding the confirmation of demand and penalty was unjustified. The appeal was allowed in favor of the Appellant, highlighting the lack of substantial evidence linking them to the alleged wrongdoing. en-us Thu, 23 Jun 2016 00:00:00 +0530 Thu, 16 Nov 2017 06:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195977 The Tribunal set aside the order confirming the demand and penalty against the Appellant for availing Cenvat credit on Plastic Granules without concrete evidence. Lack of corroboration with the Appellant's records and discrepancies in statements raised doubts. The Tribunal noted similar cases where demands were dismissed, concluding the confirmation of demand and penalty was unjustified. The appeal was allowed in favor of the Appellant, highlighting the lack of substantial evidence linking them to the alleged wrongdoing. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195977