https://www.taxtmi.com/caselaws?id=446180 CESTAT Ahmedabad upheld the Commissioner's order dismissing revenue's appeal for recovery of CENVAT credit wrongly availed on 9.857 MTs of waste and scrap inputs. The department alleged the respondent received only invoices without actual receipt of inputs from ship breaking units during April 2007-August 2010. The tribunal found the department's case relied on unreliable broker statements lacking corroborative evidence, with some statements retracted through affidavits. The tribunal emphasized that tangible documentary evidence in favor of the assessee must be given primacy over contradictory third-party statements, particularly when no investigation was conducted at re-rolling mills or broker premises to support the allegations. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446180 CESTAT Ahmedabad upheld the Commissioner's order dismissing revenue's appeal for recovery of CENVAT credit wrongly availed on 9.857 MTs of waste and scrap inputs. The department alleged the respondent received only invoices without actual receipt of inputs from ship breaking units during April 2007-August 2010. The tribunal found the department's case relied on unreliable broker statements lacking corroborative evidence, with some statements retracted through affidavits. The tribunal emphasized that tangible documentary evidence in favor of the assessee must be given primacy over contradictory third-party statements, particularly when no investigation was conducted at re-rolling mills or broker premises to support the allegations. Case-Laws Central Excise Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446180