https://www.taxtmi.com/caselaws?id=443567 The Tribunal set aside the Order-In-Original denying CENVAT Credit for duty paid on imported scrap, as the revenue failed to prove diversion. Penalties imposed were deemed unsustainable due to lack of evidence. The judgment highlighted the importance of corroborative evidence and proper witness examination, emphasizing legal requirements. The appeals were allowed with consequential relief, emphasizing the necessity of meeting evidentiary standards. en-us Tue, 26 Sep 2023 00:00:00 +0530 Tue, 26 Sep 2023 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443567 The Tribunal set aside the Order-In-Original denying CENVAT Credit for duty paid on imported scrap, as the revenue failed to prove diversion. Penalties imposed were deemed unsustainable due to lack of evidence. The judgment highlighted the importance of corroborative evidence and proper witness examination, emphasizing legal requirements. The appeals were allowed with consequential relief, emphasizing the necessity of meeting evidentiary standards. Case-Laws Central Excise Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443567