https://www.taxtmi.com/caselaws?id=398576 The Tribunal found that the appellant legitimately availed Cenvat Credit and that statements lacked evidentiary value. Compliance with Rule 9(3) was noted, and penalties were deemed unjustified. The demands and penalties were set aside, allowing the appeals with consequential relief. en-us Wed, 16 Sep 2020 00:00:00 +0530 Sat, 19 Sep 2020 16:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398576 The Tribunal found that the appellant legitimately availed Cenvat Credit and that statements lacked evidentiary value. Compliance with Rule 9(3) was noted, and penalties were deemed unjustified. The demands and penalties were set aside, allowing the appeals with consequential relief. Case-Laws Central Excise Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398576