https://www.taxtmi.com/caselaws?id=353362 The Tribunal ruled in favor of the appellant, a manufacturing unit, in a case involving challenges to the disallowance of Cenvat credit and duty demand. The disallowance of Cenvat credit on scrap removal, discrepancies in invoices, disallowance on CC Billets, and duty demand on input stock shortage were contested. The Tribunal found in favor of the appellant, stating that clerical errors in invoices did not justify disallowance of credit, CC Billets were essential inputs, scrap removal did not warrant duty demand, and the shortage of input stock demand lacked concrete evidence. The appeal was successful, with relief granted and penalties on the director deleted. en-us Tue, 14 Nov 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353362 The Tribunal ruled in favor of the appellant, a manufacturing unit, in a case involving challenges to the disallowance of Cenvat credit and duty demand. The disallowance of Cenvat credit on scrap removal, discrepancies in invoices, disallowance on CC Billets, and duty demand on input stock shortage were contested. The Tribunal found in favor of the appellant, stating that clerical errors in invoices did not justify disallowance of credit, CC Billets were essential inputs, scrap removal did not warrant duty demand, and the shortage of input stock demand lacked concrete evidence. The appeal was successful, with relief granted and penalties on the director deleted. Case-Laws Central Excise Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353362