https://www.taxtmi.com/caselaws?id=356547 The tribunal set aside the original authority's decision denying Cenvat credit to the appellant, amounting to Rs. 41,515, due to alleged non-receipt of scrap material. The appellant successfully demonstrated through proper documentation and evidence that they had received and utilized the raw materials in their manufacturing process, refuting the Revenue's reliance on dealer representatives' statements. The tribunal emphasized the significance of maintaining accurate records and evidence in cases involving Cenvat credit denial. The appeal was allowed, granting consequential relief to the appellant. en-us Mon, 19 Feb 2018 00:00:00 +0530 Tue, 06 Mar 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356547 The tribunal set aside the original authority's decision denying Cenvat credit to the appellant, amounting to Rs. 41,515, due to alleged non-receipt of scrap material. The appellant successfully demonstrated through proper documentation and evidence that they had received and utilized the raw materials in their manufacturing process, refuting the Revenue's reliance on dealer representatives' statements. The tribunal emphasized the significance of maintaining accurate records and evidence in cases involving Cenvat credit denial. The appeal was allowed, granting consequential relief to the appellant. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356547