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    <title>2017 (12) TMI 825 - CESTAT MUMBAI</title>
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    <description>The court ruled in favor of M/s. Kruger M&amp;amp;E Industries (India) Pvt. Ltd., overturning the demand for reversal of Cenvat Credit and the imposed penalty. The Member found that the allegations lacked concrete evidence and emphasized the need for proper evidence, dismissing the claim of fabrication based on hand-written parts on invoices. The judgment was pronounced on 30/10/2017, setting aside the impugned order due to the lack of substantial evidence supporting the allegations.</description>
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      <description>The court ruled in favor of M/s. Kruger M&amp;amp;E Industries (India) Pvt. Ltd., overturning the demand for reversal of Cenvat Credit and the imposed penalty. The Member found that the allegations lacked concrete evidence and emphasized the need for proper evidence, dismissing the claim of fabrication based on hand-written parts on invoices. The judgment was pronounced on 30/10/2017, setting aside the impugned order due to the lack of substantial evidence supporting the allegations.</description>
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