https://www.taxtmi.com/caselaws?id=444935 The Tribunal allowed the appeal in favor of the appellant, a manufacturer of TMR Bar, who had procured 608 MT of scrap and claimed Cenvat credit. The Department's allegations of paper transactions and the vendor's lack of manufacturing capability were not substantiated with concrete evidence. The Tribunal criticized the Department for procedural errors, including denying the appellant access to statements and cross-examination. The lower authorities' decision to confirm the demand was overturned, and the appellant was entitled to any consequential relief as per law. en-us Mon, 26 Jun 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444935 The Tribunal allowed the appeal in favor of the appellant, a manufacturer of TMR Bar, who had procured 608 MT of scrap and claimed Cenvat credit. The Department's allegations of paper transactions and the vendor's lack of manufacturing capability were not substantiated with concrete evidence. The Tribunal criticized the Department for procedural errors, including denying the appellant access to statements and cross-examination. The lower authorities' decision to confirm the demand was overturned, and the appellant was entitled to any consequential relief as per law. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444935