https://www.taxtmi.com/caselaws?id=355146 The Tribunal allowed the appeals in part and rejected others concerning the admissibility of Cenvat credit to the manufacturer based on movement of inputs. It held that Cenvat credit was generally admissible except in one specific case, depending on evidence of input receipt. Penalties imposed on first and second stage dealers for passing on credit without input movement were upheld, except in one instance, based on evidence of awareness. The impugned order was set aside, and appeals were disposed of in accordance with the Tribunal's findings and precedents. en-us Thu, 01 Feb 2018 00:00:00 +0530 Mon, 30 Apr 2018 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355146 The Tribunal allowed the appeals in part and rejected others concerning the admissibility of Cenvat credit to the manufacturer based on movement of inputs. It held that Cenvat credit was generally admissible except in one specific case, depending on evidence of input receipt. Penalties imposed on first and second stage dealers for passing on credit without input movement were upheld, except in one instance, based on evidence of awareness. The impugned order was set aside, and appeals were disposed of in accordance with the Tribunal's findings and precedents. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355146