https://www.taxtmi.com/caselaws?id=361548 The Tribunal partly allowed the appeal by modifying the order to enable the appellant to discharge a portion of the penalty. The decision emphasized the importance of providing concrete evidence to support claims of availing credit under CENVAT rules, highlighting the burden of proof on the assessee in cases of discrepancies or lack of documentation. en-us Mon, 04 Jun 2018 00:00:00 +0530 Sat, 09 Jun 2018 07:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361548 The Tribunal partly allowed the appeal by modifying the order to enable the appellant to discharge a portion of the penalty. The decision emphasized the importance of providing concrete evidence to support claims of availing credit under CENVAT rules, highlighting the burden of proof on the assessee in cases of discrepancies or lack of documentation. Case-Laws Central Excise Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361548