https://www.taxtmi.com/caselaws?id=417299 The High Court set aside the Tribunal's decision and remanded the case to the adjudicating authority for fresh consideration. The Court found that the Tribunal erred in relying solely on a Chartered Accountant's certificate without corroborative evidence, emphasizing the need for supporting documents to substantiate the claim for Cenvat credit. The Court ruled in favor of the revenue, directing the respondent to provide sufficient documentation to support the certificate and highlighting the importance of thorough examination of facts and records in such cases. en-us Tue, 18 Jan 2022 00:00:00 +0530 Thu, 20 Jan 2022 08:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417299 The High Court set aside the Tribunal's decision and remanded the case to the adjudicating authority for fresh consideration. The Court found that the Tribunal erred in relying solely on a Chartered Accountant's certificate without corroborative evidence, emphasizing the need for supporting documents to substantiate the claim for Cenvat credit. The Court ruled in favor of the revenue, directing the respondent to provide sufficient documentation to support the certificate and highlighting the importance of thorough examination of facts and records in such cases. Case-Laws Central Excise Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417299