https://www.taxtmi.com/caselaws?id=34878 The tribunal allowed the appeals and set aside the impugned order, finding that the department's case was not substantiated by evidence. The appellants successfully demonstrated lawful transfer of goods between units, sufficient manufacturing capacity, and correct use of Cenvat credit. The tribunal emphasized the need for substantial evidence in alleging clandestine removal and noted the lack of direct evidence supporting the department's claims. The appellants' extensive documentary evidence and explanations were deemed credible and supported by the record. en-us Tue, 16 Sep 2008 00:00:00 +0530 Fri, 06 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34878 The tribunal allowed the appeals and set aside the impugned order, finding that the department's case was not substantiated by evidence. The appellants successfully demonstrated lawful transfer of goods between units, sufficient manufacturing capacity, and correct use of Cenvat credit. The tribunal emphasized the need for substantial evidence in alleging clandestine removal and noted the lack of direct evidence supporting the department's claims. The appellants' extensive documentary evidence and explanations were deemed credible and supported by the record. Case-Laws Customs Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34878