https://www.taxtmi.com/caselaws?id=373151 The Tribunal set aside the demand for recovery of CENVAT Credit and penalties imposed on the appellants for alleged wrongful availing of credit based on fictitious documents. The Tribunal found insufficient evidence to support the Revenue's allegations, noting discrepancies in the investigation and lack of specific findings on the appellants' contentions. Statements from key individuals indicated proper receipt and testing of goods, contradicting the Revenue's claims. As a result, the Tribunal allowed the appeals, ruling in favor of the appellants and granting consequential benefits. en-us Fri, 04 Jan 2019 00:00:00 +0530 Tue, 08 Jan 2019 07:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373151 The Tribunal set aside the demand for recovery of CENVAT Credit and penalties imposed on the appellants for alleged wrongful availing of credit based on fictitious documents. The Tribunal found insufficient evidence to support the Revenue's allegations, noting discrepancies in the investigation and lack of specific findings on the appellants' contentions. Statements from key individuals indicated proper receipt and testing of goods, contradicting the Revenue's claims. As a result, the Tribunal allowed the appeals, ruling in favor of the appellants and granting consequential benefits. Case-Laws Central Excise Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373151