https://www.taxtmi.com/caselaws?id=368664 The appellant, engaged in manufacturing pipes and tubes, faced duty demands due to alleged shortages of inputs and questioned Cenvat credit on certain items. The Tribunal held that duty demand based solely on shortages couldn't be sustained. Regarding Cenvat credit on iron and steel items, the Tribunal found the credit should be available despite Revenue's arguments. Additionally, denial of Cenvat credit on pipes purchased from other manufacturers was overturned based on precedents. The impugned order confirming demands and penalties was set aside, and the appeal was allowed with consequential relief. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368664 The appellant, engaged in manufacturing pipes and tubes, faced duty demands due to alleged shortages of inputs and questioned Cenvat credit on certain items. The Tribunal held that duty demand based solely on shortages couldn't be sustained. Regarding Cenvat credit on iron and steel items, the Tribunal found the credit should be available despite Revenue's arguments. Additionally, denial of Cenvat credit on pipes purchased from other manufacturers was overturned based on precedents. The impugned order confirming demands and penalties was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368664