https://www.taxtmi.com/caselaws?id=418968 The Tribunal ruled in favor of the appellant, finding that they had complied with Cenvat Credit Rules and substantiated their transactions with proper documentation. The Department's allegations of non-existent suppliers and dubious transactions were deemed unfounded, lacking concrete evidence. The appellant successfully demonstrated the receipt and utilization of raw materials in manufacturing, leading to the dismissal of the disallowance of Cenvat Credit. The Tribunal emphasized the significance of tangible evidence in such cases, ultimately allowing the appeals and granting consequential relief to the appellant. en-us Thu, 17 Feb 2022 00:00:00 +0530 Tue, 01 Mar 2022 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418968 The Tribunal ruled in favor of the appellant, finding that they had complied with Cenvat Credit Rules and substantiated their transactions with proper documentation. The Department's allegations of non-existent suppliers and dubious transactions were deemed unfounded, lacking concrete evidence. The appellant successfully demonstrated the receipt and utilization of raw materials in manufacturing, leading to the dismissal of the disallowance of Cenvat Credit. The Tribunal emphasized the significance of tangible evidence in such cases, ultimately allowing the appeals and granting consequential relief to the appellant. Case-Laws Central Excise Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418968