https://www.taxtmi.com/caselaws?id=200413 The Tribunal partially allowed the appeals by deducting the demand amount and setting aside penalties and confiscation due to insufficient evidence and reliance on assumptions and presumptions in the lower authorities' decisions. The disallowance of Cenvat credit on scrap inputs by the manufacturer was not upheld, emphasizing the lack of conclusive evidence from the Revenue to establish that the appellants did not receive cenvatable inputs. The sustainability of penalties was also questioned based on the absence of proper inquiry from scrap suppliers and weak contentions against the reversal of duty. en-us Fri, 02 Dec 2016 00:00:00 +0530 Wed, 28 Mar 2018 08:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200413 The Tribunal partially allowed the appeals by deducting the demand amount and setting aside penalties and confiscation due to insufficient evidence and reliance on assumptions and presumptions in the lower authorities' decisions. The disallowance of Cenvat credit on scrap inputs by the manufacturer was not upheld, emphasizing the lack of conclusive evidence from the Revenue to establish that the appellants did not receive cenvatable inputs. The sustainability of penalties was also questioned based on the absence of proper inquiry from scrap suppliers and weak contentions against the reversal of duty. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200413