https://www.taxtmi.com/caselaws?id=368724 The case involved a dispute over the eligibility of CENVAT Credit for unutilized inputs and alleged shortages of liquid gases. The appellant faced a Show Cause Notice for availing CENVAT Credit on inputs not received and for reported shortages of liquid gases. The appellant argued for the applicability of previous court decisions allowing such losses for credit benefits. The Tribunal noted the lack of scientific evidence supporting the reported losses and remanded the case for fresh adjudication to gather necessary documentation for a fair decision. en-us Wed, 03 Oct 2018 00:00:00 +0530 Sat, 13 Oct 2018 15:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368724 The case involved a dispute over the eligibility of CENVAT Credit for unutilized inputs and alleged shortages of liquid gases. The appellant faced a Show Cause Notice for availing CENVAT Credit on inputs not received and for reported shortages of liquid gases. The appellant argued for the applicability of previous court decisions allowing such losses for credit benefits. The Tribunal noted the lack of scientific evidence supporting the reported losses and remanded the case for fresh adjudication to gather necessary documentation for a fair decision. Case-Laws Central Excise Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368724