https://www.taxtmi.com/caselaws?id=197765 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat Credit and penalties imposed under sections 11AC and 11AB of the Central Excise Act, 1944. The Tribunal found the revenue's case unsustainable both factually and legally, noting the lack of evidence showing non-receipt or non-utilization of duty paid inputs. Denial of Cenvat Credit based on technical grounds, commercial arrangements, and non-compliance with Tribunal's directions were deemed unjustified. The Tribunal emphasized the importance of proper verification and adherence to legal procedures in confirming demands. en-us Thu, 13 Oct 2016 00:00:00 +0530 Mon, 15 Jan 2018 15:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197765 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat Credit and penalties imposed under sections 11AC and 11AB of the Central Excise Act, 1944. The Tribunal found the revenue's case unsustainable both factually and legally, noting the lack of evidence showing non-receipt or non-utilization of duty paid inputs. Denial of Cenvat Credit based on technical grounds, commercial arrangements, and non-compliance with Tribunal's directions were deemed unjustified. The Tribunal emphasized the importance of proper verification and adherence to legal procedures in confirming demands. Case-Laws Central Excise Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197765