https://www.taxtmi.com/caselaws?id=382405 Clandine removal demands under excise law require cogent, corroborated evidence, and unverified pen-drive data or third-party documents cannot be relied on unless the statutory requirements for admissibility of electronic records are met. Transporter challans, private diaries and similar material, without independent proof of movement, receipt, buyer confirmation or sale proceeds, are insufficient. Cenvat credit on imported scrap and dealer invoices is supported where bills of entry, banking records and valid invoices exist, and minor procedural lapses do not by themselves defeat credit absent evidence of non-receipt or diversion. Entries from job-worker or dealer premises, without linkage to the assessee through independent evidence, cannot sustain duty demand or confiscation. en-us Mon, 01 Jul 2019 00:00:00 +0530 Wed, 03 Jul 2019 07:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382405 Clandine removal demands under excise law require cogent, corroborated evidence, and unverified pen-drive data or third-party documents cannot be relied on unless the statutory requirements for admissibility of electronic records are met. Transporter challans, private diaries and similar material, without independent proof of movement, receipt, buyer confirmation or sale proceeds, are insufficient. Cenvat credit on imported scrap and dealer invoices is supported where bills of entry, banking records and valid invoices exist, and minor procedural lapses do not by themselves defeat credit absent evidence of non-receipt or diversion. Entries from job-worker or dealer premises, without linkage to the assessee through independent evidence, cannot sustain duty demand or confiscation. Case-Laws Central Excise Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382405