https://www.taxtmi.com/caselaws?id=426590 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of M/s Vipul Copper Pvt. Ltd. regarding the admissibility of Cenvat credit. The tribunal found that the appellant had complied with statutory requirements, maintaining proper documentation and accounting records to support the receipt and utilization of inputs. Despite allegations of fraudulent credit availment without goods receipt, the tribunal emphasized the lack of concrete evidence of non-receipt and dismissed the department's case. The tribunal highlighted the importance of adhering to Cenvat Credit Rules and shifted the burden of proof to the Revenue, ultimately allowing the appeals filed by the appellants. en-us Wed, 17 Aug 2022 00:00:00 +0530 Mon, 22 Aug 2022 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426590 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of M/s Vipul Copper Pvt. Ltd. regarding the admissibility of Cenvat credit. The tribunal found that the appellant had complied with statutory requirements, maintaining proper documentation and accounting records to support the receipt and utilization of inputs. Despite allegations of fraudulent credit availment without goods receipt, the tribunal emphasized the lack of concrete evidence of non-receipt and dismissed the department's case. The tribunal highlighted the importance of adhering to Cenvat Credit Rules and shifted the burden of proof to the Revenue, ultimately allowing the appeals filed by the appellants. Case-Laws Central Excise Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426590