https://www.taxtmi.com/caselaws?id=450497 CESTAT Ahmedabad allowed the appeal, setting aside the order confirming demand for clandestine removal of goods and wrongful Cenvat Credit availment. The Tribunal held that the Department's case relied solely on theoretical calculations and extrapolated figures without corroborative evidence. The Department failed to provide tangible proof of excess raw material procurement, transportation details, or buyer information. Regarding Cenvat Credit, the Tribunal found proper compliance with prescribed rules, as imported materials reached job workers and were subsequently received by the appellant. The Tribunal emphasized that clandestine removal allegations require well-fortified evidence beyond assumptions and presumptions, citing precedents that statements alone without corroborative evidence cannot establish such serious charges. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450497 CESTAT Ahmedabad allowed the appeal, setting aside the order confirming demand for clandestine removal of goods and wrongful Cenvat Credit availment. The Tribunal held that the Department's case relied solely on theoretical calculations and extrapolated figures without corroborative evidence. The Department failed to provide tangible proof of excess raw material procurement, transportation details, or buyer information. Regarding Cenvat Credit, the Tribunal found proper compliance with prescribed rules, as imported materials reached job workers and were subsequently received by the appellant. The Tribunal emphasized that clandestine removal allegations require well-fortified evidence beyond assumptions and presumptions, citing precedents that statements alone without corroborative evidence cannot establish such serious charges. Case-Laws Central Excise Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450497