https://www.taxtmi.com/caselaws?id=280966 The Appellate Tribunal CESTAT Chennai allowed the appeal, ruling in favor of the appellant. The disallowance of Cenvat credit due to the issuance of debit notes was deemed unwarranted as there was no evidence of an impact on the duty element paid. The Tribunal found that the debit notes were unrelated to the duty element, and the appellant's explanation regarding the nature of the debit notes and the availed credit was accepted. Lack of evidence supporting Revenue's claims led to the decision in favor of the appellant, emphasizing the necessity of concrete evidence in such cases. en-us Tue, 28 Jun 2016 00:00:00 +0530 Wed, 29 May 2019 06:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280966 The Appellate Tribunal CESTAT Chennai allowed the appeal, ruling in favor of the appellant. The disallowance of Cenvat credit due to the issuance of debit notes was deemed unwarranted as there was no evidence of an impact on the duty element paid. The Tribunal found that the debit notes were unrelated to the duty element, and the appellant's explanation regarding the nature of the debit notes and the availed credit was accepted. Lack of evidence supporting Revenue's claims led to the decision in favor of the appellant, emphasizing the necessity of concrete evidence in such cases. Case-Laws Central Excise Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280966