https://www.taxtmi.com/caselaws?id=366199 Cenvat credit on MS Bars used to fabricate clamps for transformer tanks was held admissible where the inputs were received under invoices, duly entered in statutory records, and supported by evidence of actual use in manufacture. The description of the goods, their dimensions, and Chapter Note 1(m) to Chapter 72 supported their classification under CETH 7214, while an affidavit and a Chartered Engineer's certificate reinforced the factual use of the materials. A denial based mainly on presumption about nomenclature or alleged non-use, rather than documentary evidence, was unsustainable. The disallowance of credit, interest, and penalties was therefore set aside. en-us Mon, 27 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366199 Cenvat credit on MS Bars used to fabricate clamps for transformer tanks was held admissible where the inputs were received under invoices, duly entered in statutory records, and supported by evidence of actual use in manufacture. The description of the goods, their dimensions, and Chapter Note 1(m) to Chapter 72 supported their classification under CETH 7214, while an affidavit and a Chartered Engineer's certificate reinforced the factual use of the materials. A denial based mainly on presumption about nomenclature or alleged non-use, rather than documentary evidence, was unsustainable. The disallowance of credit, interest, and penalties was therefore set aside. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366199