https://www.taxtmi.com/caselaws?id=370630 Cenvat credit could not be denied where the alleged defect in the supplier's invoices depended on a charge already rejected in the supplier's own proceedings; once the supplier's area-based exemption and duty position were upheld, the foundation for disallowing credit failed, and the demand, interest and penalty were set aside. Alleged clandestine removal also required affirmative proof, and computer printouts alone were insufficient without compliance with statutory admissibility requirements and corroborative evidence of raw material, manufacture, clearances, transport or buyers; the demand and penalties on this count were likewise set aside. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370630 Cenvat credit could not be denied where the alleged defect in the supplier's invoices depended on a charge already rejected in the supplier's own proceedings; once the supplier's area-based exemption and duty position were upheld, the foundation for disallowing credit failed, and the demand, interest and penalty were set aside. Alleged clandestine removal also required affirmative proof, and computer printouts alone were insufficient without compliance with statutory admissibility requirements and corroborative evidence of raw material, manufacture, clearances, transport or buyers; the demand and penalties on this count were likewise set aside. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370630