https://www.taxtmi.com/caselaws?id=369668 The Tribunal allowed the appeals, setting aside the impugned order and granting consequential relief to the Appellants. The decision highlighted the importance of following due process and ensuring substantial evidence before disallowing Cenvat Credit on inputs. The Tribunal found discrepancies in the Department's case, emphasizing the lack of physical verification of stock and absence of cash seizure from the Appellant's premises. The Appellants were deemed to have fulfilled their onus under the Cenvat Credit Rules, 2004, based on a relevant decision of the Allahabad High Court. en-us Wed, 17 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369668 The Tribunal allowed the appeals, setting aside the impugned order and granting consequential relief to the Appellants. The decision highlighted the importance of following due process and ensuring substantial evidence before disallowing Cenvat Credit on inputs. The Tribunal found discrepancies in the Department's case, emphasizing the lack of physical verification of stock and absence of cash seizure from the Appellant's premises. The Appellants were deemed to have fulfilled their onus under the Cenvat Credit Rules, 2004, based on a relevant decision of the Allahabad High Court. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369668