https://www.taxtmi.com/caselaws?id=361805 The Tribunal allowed all appeals filed by the manufacturing companies engaged in M.S. Ingots and Alloys Castings, overturning the demand and penalties imposed by the Original Authority. The Tribunal held that there was no need for reassessment of inputs valuation at the receiver's end, as there was no dispute regarding duty payment, receipt, or utilization of inputs in manufacturing final products. The appellants were granted consequential relief, emphasizing the importance of concrete evidence and avoiding undue burden on the assessee in assessing Cenvat credit claims. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361805 The Tribunal allowed all appeals filed by the manufacturing companies engaged in M.S. Ingots and Alloys Castings, overturning the demand and penalties imposed by the Original Authority. The Tribunal held that there was no need for reassessment of inputs valuation at the receiver's end, as there was no dispute regarding duty payment, receipt, or utilization of inputs in manufacturing final products. The appellants were granted consequential relief, emphasizing the importance of concrete evidence and avoiding undue burden on the assessee in assessing Cenvat credit claims. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361805