https://www.taxtmi.com/caselaws?id=365216 The Tribunal set aside the impugned order, ruling in favor of the appellants due to the department's failure to discharge the burden of proof regarding the alleged contravention of CENVAT Credit Rules, 2004. The appellants, a public sector undertaking, successfully argued that no credit was availed on waste and scrap items, emphasizing the Revenue's burden of proof. The Tribunal found the department's allegations unsubstantiated and granted consequential relief to the appellants. en-us Thu, 02 Aug 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365216 The Tribunal set aside the impugned order, ruling in favor of the appellants due to the department's failure to discharge the burden of proof regarding the alleged contravention of CENVAT Credit Rules, 2004. The appellants, a public sector undertaking, successfully argued that no credit was availed on waste and scrap items, emphasizing the Revenue's burden of proof. The Tribunal found the department's allegations unsubstantiated and granted consequential relief to the appellants. Case-Laws Central Excise Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365216