https://www.taxtmi.com/caselaws?id=279463 The Tribunal allowed the appeal, setting aside the partial disallowance of Cenvat credit due to loss of documents in a fire incident. The appellant, a manufacturer of electrical apparatus, proved their bona fides by producing partially damaged documents and demonstrating proper record-keeping. The Tribunal found the show cause notice presumptive and granted the appellant the entire credit of Rs. 3,68,275, highlighting the importance of maintaining records and proving receipt of duty paying documents in cases of document loss. en-us Fri, 06 Apr 2018 00:00:00 +0530 Mon, 18 Mar 2019 22:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279463 The Tribunal allowed the appeal, setting aside the partial disallowance of Cenvat credit due to loss of documents in a fire incident. The appellant, a manufacturer of electrical apparatus, proved their bona fides by producing partially damaged documents and demonstrating proper record-keeping. The Tribunal found the show cause notice presumptive and granted the appellant the entire credit of Rs. 3,68,275, highlighting the importance of maintaining records and proving receipt of duty paying documents in cases of document loss. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279463