https://www.taxtmi.com/caselaws?id=382271 The tribunal set aside the impugned order, overturning the denial of Cenvat credit to the manufacturer and absolving them of penalties. The adjudicating authority was found to have exceeded the scope of the show cause notice by lacking concrete evidence of diversion or non-receipt of goods. The tribunal emphasized the necessity of expert analysis and tangible proof to support allegations, ultimately ruling in favor of the appellants due to insufficient substantiation of claims against them. en-us Fri, 24 May 2019 00:00:00 +0530 Fri, 24 Jan 2020 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382271 The tribunal set aside the impugned order, overturning the denial of Cenvat credit to the manufacturer and absolving them of penalties. The adjudicating authority was found to have exceeded the scope of the show cause notice by lacking concrete evidence of diversion or non-receipt of goods. The tribunal emphasized the necessity of expert analysis and tangible proof to support allegations, ultimately ruling in favor of the appellants due to insufficient substantiation of claims against them. Case-Laws Central Excise Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382271