https://www.taxtmi.com/caselaws?id=387553 A duty demand alleging wrongful credit on inputs said to have been used in exempted ADV tyre manufacture failed because the Revenue relied mainly on tentative lists, stock statements and uncorroborated officer statements rather than positive evidence of actual use. The Cost Auditor's certificate, cost audit report and supporting records, produced on the adjudicating authority's directions, were not displaced by contrary material, so the burden of proving wrongful availment of credit was not met. The main duty, interest and penalty demand was set aside, while the Commissioner's dropping of the balance demand was upheld because the Department showed no reliable basis to interfere with that finding. en-us Tue, 22 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 12:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387553 A duty demand alleging wrongful credit on inputs said to have been used in exempted ADV tyre manufacture failed because the Revenue relied mainly on tentative lists, stock statements and uncorroborated officer statements rather than positive evidence of actual use. The Cost Auditor's certificate, cost audit report and supporting records, produced on the adjudicating authority's directions, were not displaced by contrary material, so the burden of proving wrongful availment of credit was not met. The main duty, interest and penalty demand was set aside, while the Commissioner's dropping of the balance demand was upheld because the Department showed no reliable basis to interfere with that finding. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387553