https://www.taxtmi.com/caselaws?id=361213 The Tribunal set aside the decision denying Central Excise duty credit to the appellant, a manufacturer of Elastic Rail Clips, based on allegations of fake invoices and non-standard raw material use. The Revenue failed to prove non-receipt of raw material or substandard final products supplied to Railways, leading to the conclusion that denying credit was unwarranted. The judgment underscores the necessity of substantiating claims with solid evidence in excise duty cases involving invoice discrepancies and non-standard materials, emphasizing the importance of thorough investigation and proof to support such allegations. en-us Fri, 01 Jun 2018 00:00:00 +0530 Fri, 01 Jun 2018 21:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361213 The Tribunal set aside the decision denying Central Excise duty credit to the appellant, a manufacturer of Elastic Rail Clips, based on allegations of fake invoices and non-standard raw material use. The Revenue failed to prove non-receipt of raw material or substandard final products supplied to Railways, leading to the conclusion that denying credit was unwarranted. The judgment underscores the necessity of substantiating claims with solid evidence in excise duty cases involving invoice discrepancies and non-standard materials, emphasizing the importance of thorough investigation and proof to support such allegations. Case-Laws Central Excise Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361213