https://www.taxtmi.com/caselaws?id=361499 The Tribunal allowed the appeal, overturning the Commissioner's decision to disallow Cenvat Credit on Aluminium articles and impose penalties. The Tribunal found that the Commissioner erred in rejecting the refund as there was no evidence to suggest that other forms of Aluminium purchased were not utilized in the final product. The Tribunal emphasized the importance of considering practical aspects of the manufacturing process and the varying use of different Aluminium products. It highlighted the need for a comprehensive assessment of evidence and expert testimony in matters concerning duty credits and penalties under the Central Excise Act. en-us Wed, 06 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361499 The Tribunal allowed the appeal, overturning the Commissioner's decision to disallow Cenvat Credit on Aluminium articles and impose penalties. The Tribunal found that the Commissioner erred in rejecting the refund as there was no evidence to suggest that other forms of Aluminium purchased were not utilized in the final product. The Tribunal emphasized the importance of considering practical aspects of the manufacturing process and the varying use of different Aluminium products. It highlighted the need for a comprehensive assessment of evidence and expert testimony in matters concerning duty credits and penalties under the Central Excise Act. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361499