https://www.taxtmi.com/caselaws?id=414117 The Tribunal ruled in favor of the appellant, setting aside the department's allegations of availing ineligible CENVAT credit based on invoices from dealers. It emphasized the necessity of proper examination under section 9D of the Central Excise Act, 1944, and highlighted the importance of following procedural requirements for examining witnesses in adjudication proceedings. The Tribunal also noted the insufficiency of relying solely on statements without producing lab test reports and emphasized the need for primary evidence to prove document content. Additionally, the Tribunal underscored the significance of adhering to evidentiary rules and legal procedures in adjudication processes, ultimately remanding the matter for fresh consideration regarding the appropriation of amounts from the rebate claim. en-us Mon, 25 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 04:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414117 The Tribunal ruled in favor of the appellant, setting aside the department's allegations of availing ineligible CENVAT credit based on invoices from dealers. It emphasized the necessity of proper examination under section 9D of the Central Excise Act, 1944, and highlighted the importance of following procedural requirements for examining witnesses in adjudication proceedings. The Tribunal also noted the insufficiency of relying solely on statements without producing lab test reports and emphasized the need for primary evidence to prove document content. Additionally, the Tribunal underscored the significance of adhering to evidentiary rules and legal procedures in adjudication processes, ultimately remanding the matter for fresh consideration regarding the appropriation of amounts from the rebate claim. Case-Laws Central Excise Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414117