https://www.taxtmi.com/caselaws?id=439577 The Tribunal set aside the lower authority's decision rejecting Cenvat Credit for an imported engine not used for Research & Development (R&D). The Tribunal accepted the validity of the TR-6 Challan but directed the appellant to provide further evidence of R&D use. The matter was remanded for a fresh decision based on additional evidence. The focus was on substantiating R&D use, with the TR-6 Challan's validity already settled. The appellant was granted another opportunity to present supporting evidence to establish R&D use, emphasizing the importance of fulfilling credit conditions. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439577 The Tribunal set aside the lower authority's decision rejecting Cenvat Credit for an imported engine not used for Research & Development (R&D). The Tribunal accepted the validity of the TR-6 Challan but directed the appellant to provide further evidence of R&D use. The matter was remanded for a fresh decision based on additional evidence. The focus was on substantiating R&D use, with the TR-6 Challan's validity already settled. The appellant was granted another opportunity to present supporting evidence to establish R&D use, emphasizing the importance of fulfilling credit conditions. Case-Laws Central Excise Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439577