https://www.taxtmi.com/caselaws?id=398183 The Tribunal allowed the appeals of the appellant company and its Director, setting aside the order directing them to pay wrongly availed cenvat credit. The Tribunal found the allegations of fraudulent availing of Cenvat credit to be unsubstantiated, noting that the appellants had properly received goods, paid duty, manufactured finished products, and cleared them. The lack of evidence of an alternate source of raw materials and the supporting documentation regarding the input supplier led to the dismissal of the Commissioner's decision. The Tribunal directed the refund of the disputed Cenvat credit with interest in cash. en-us Tue, 01 Sep 2020 00:00:00 +0530 Wed, 09 Sep 2020 10:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398183 The Tribunal allowed the appeals of the appellant company and its Director, setting aside the order directing them to pay wrongly availed cenvat credit. The Tribunal found the allegations of fraudulent availing of Cenvat credit to be unsubstantiated, noting that the appellants had properly received goods, paid duty, manufactured finished products, and cleared them. The lack of evidence of an alternate source of raw materials and the supporting documentation regarding the input supplier led to the dismissal of the Commissioner's decision. The Tribunal directed the refund of the disputed Cenvat credit with interest in cash. Case-Laws Central Excise Tue, 01 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398183