https://www.taxtmi.com/caselaws?id=368989 The tribunal set aside the demand for duty on Chloroquin Phosphate Tablets due to lack of evidence of availing Cenvat credit on specific inputs. The penalty imposition was dismissed as the department failed to produce records and the appellant maintained separate records, despite some missing documents. The appellant's appeal was allowed, overturning the impugned order and dismissing the Revenue's appeal. The judgment emphasized the significance of accurate record-keeping and the burden of proof in tax disputes, ultimately ruling in favor of the appellant for lack of concrete evidence against them. en-us Wed, 05 Sep 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368989 The tribunal set aside the demand for duty on Chloroquin Phosphate Tablets due to lack of evidence of availing Cenvat credit on specific inputs. The penalty imposition was dismissed as the department failed to produce records and the appellant maintained separate records, despite some missing documents. The appellant's appeal was allowed, overturning the impugned order and dismissing the Revenue's appeal. The judgment emphasized the significance of accurate record-keeping and the burden of proof in tax disputes, ultimately ruling in favor of the appellant for lack of concrete evidence against them. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368989