https://www.taxtmi.com/caselaws?id=381478 The Tribunal set aside the demand for wrong availment of CENVAT Credit on inputs, citing theoretical shortages influenced by internal factors and negligible shortage compared to total credit availed exceeding Rs. 2000 crores. The appellant's argument was supported by statutory auditors' certification of stock control and previous decisions favoring similar disputes. The Tribunal found no evidence that the inputs were not received or removed from the factory, leading to the appeal's allowance. en-us Fri, 11 Jan 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381478 The Tribunal set aside the demand for wrong availment of CENVAT Credit on inputs, citing theoretical shortages influenced by internal factors and negligible shortage compared to total credit availed exceeding Rs. 2000 crores. The appellant's argument was supported by statutory auditors' certification of stock control and previous decisions favoring similar disputes. The Tribunal found no evidence that the inputs were not received or removed from the factory, leading to the appeal's allowance. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381478