https://www.taxtmi.com/caselaws?id=428956 The Tribunal set aside the demand for disallowance of cenvat credit on raw materials used for manufacturing explosives, ruling in favor of the Appellant. The lack of evidence regarding the use of goods for claiming credit was deemed insufficient by the Tribunal, leading to the rejection of the Adjudicating Authority's decision to disallow the credit and impose a penalty. The Tribunal's decision also included setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, providing consequential relief to the Appellant. en-us Thu, 13 Oct 2022 00:00:00 +0530 Sat, 15 Oct 2022 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428956 The Tribunal set aside the demand for disallowance of cenvat credit on raw materials used for manufacturing explosives, ruling in favor of the Appellant. The lack of evidence regarding the use of goods for claiming credit was deemed insufficient by the Tribunal, leading to the rejection of the Adjudicating Authority's decision to disallow the credit and impose a penalty. The Tribunal's decision also included setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, providing consequential relief to the Appellant. Case-Laws Central Excise Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428956