https://www.taxtmi.com/caselaws?id=368978 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellant/assessee in a case involving the denial of cenvat credit on re-rollable scrap and allegations of substituting it with kabari scrap without proper documentation. The Tribunal found discrepancies in the Revenue's allegations, highlighting insufficient investigation and contradictory claims. Due to the lack of evidence regarding the procurement of kabari scrap and diversion of re-rollable scrap, the benefit of doubt favored the appellant/assessee. Consequently, the appeal filed by the appellant/assessee was allowed, overturning the denial of cenvat credit and penalties imposed by the Revenue. en-us Mon, 27 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368978 The Appellate Tribunal CESTAT CHANDIGARH ruled in favor of the appellant/assessee in a case involving the denial of cenvat credit on re-rollable scrap and allegations of substituting it with kabari scrap without proper documentation. The Tribunal found discrepancies in the Revenue's allegations, highlighting insufficient investigation and contradictory claims. Due to the lack of evidence regarding the procurement of kabari scrap and diversion of re-rollable scrap, the benefit of doubt favored the appellant/assessee. Consequently, the appeal filed by the appellant/assessee was allowed, overturning the denial of cenvat credit and penalties imposed by the Revenue. Case-Laws Central Excise Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368978