https://www.taxtmi.com/caselaws?id=373656 The Commissioner (Appeals) remanded the case for further investigation to prove the wrong availment of Cenvat Credit on Linear Alkyl Benzene (LAB). The penalties imposed on the company and its director were set aside by the CESTAT due to the failure to establish that LAB was not used in the final product. The Court emphasized the Department's obligation to provide concrete evidence of LAB non-utilization to justify denying Cenvat Credit, ultimately dismissing the Appeals as no substantial legal question was found. en-us Thu, 12 Jul 2018 00:00:00 +0530 Fri, 18 Jan 2019 07:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373656 The Commissioner (Appeals) remanded the case for further investigation to prove the wrong availment of Cenvat Credit on Linear Alkyl Benzene (LAB). The penalties imposed on the company and its director were set aside by the CESTAT due to the failure to establish that LAB was not used in the final product. The Court emphasized the Department's obligation to provide concrete evidence of LAB non-utilization to justify denying Cenvat Credit, ultimately dismissing the Appeals as no substantial legal question was found. Case-Laws Central Excise Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373656