https://www.taxtmi.com/caselaws?id=353559 The tribunal set aside the impugned order denying Cenvat credit on scrap alternators and engines purchased from a sister concern. It found the appellant's evidence of repairing and utilizing the scrap in manufacturing DG sets credible, overturning the First Appellate Authority's decision. The tribunal emphasized the lack of contrary evidence from the Revenue to challenge the appellant's statement, deeming it sufficient proof of eligibility for the credit. Consequently, the appeal was allowed, affirming the appellant's entitlement to the Cenvat credit on the disputed scrap goods. en-us Thu, 05 Oct 2017 00:00:00 +0530 Mon, 08 Jan 2018 09:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353559 The tribunal set aside the impugned order denying Cenvat credit on scrap alternators and engines purchased from a sister concern. It found the appellant's evidence of repairing and utilizing the scrap in manufacturing DG sets credible, overturning the First Appellate Authority's decision. The tribunal emphasized the lack of contrary evidence from the Revenue to challenge the appellant's statement, deeming it sufficient proof of eligibility for the credit. Consequently, the appeal was allowed, affirming the appellant's entitlement to the Cenvat credit on the disputed scrap goods. Case-Laws Central Excise Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353559