https://www.taxtmi.com/caselaws?id=370069 The Tribunal found in favor of the appellants, holding that the Revenue failed to provide sufficient evidence to support the allegations of ineligible Cenvat credit due to non-receipt and non-use of HR Coils/Sheets in the manufacture of grey iron castings. The Tribunal noted the appellants' use of HR Coils/Sheets during a period of pig iron shortage, supported by external sources. Additionally, technical expert opinions were deemed unreliable as they were not cross-examined, and procedural compliance and investigation adequacy were criticized. As a result, the demands and penalties against the appellants were set aside, and the appeals were allowed. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370069 The Tribunal found in favor of the appellants, holding that the Revenue failed to provide sufficient evidence to support the allegations of ineligible Cenvat credit due to non-receipt and non-use of HR Coils/Sheets in the manufacture of grey iron castings. The Tribunal noted the appellants' use of HR Coils/Sheets during a period of pig iron shortage, supported by external sources. Additionally, technical expert opinions were deemed unreliable as they were not cross-examined, and procedural compliance and investigation adequacy were criticized. As a result, the demands and penalties against the appellants were set aside, and the appeals were allowed. Case-Laws Central Excise Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370069