https://www.taxtmi.com/caselaws?id=751722 The appeal filed by the revenue under Section 35G(1) of the Central Excise Act, 1944, was dismissed by the HC. The Tribunal's decision to grant relief to the respondent was upheld, as the Department failed to disprove the factual findings regarding the respondent's rolling mill capacity and the processing of goods. The Tribunal's determination that input classification was irrelevant for Cenvat credit eligibility was questioned but ultimately supported by the Court based on factual evidence. The Court concluded that no substantial questions of law arose, and the burden of proof under Rule 9(5) of the Cenvat Credit Rules was not met by the Department. en-us Fri, 12 Apr 2024 00:00:00 +0530 Wed, 24 Apr 2024 06:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751722 The appeal filed by the revenue under Section 35G(1) of the Central Excise Act, 1944, was dismissed by the HC. The Tribunal's decision to grant relief to the respondent was upheld, as the Department failed to disprove the factual findings regarding the respondent's rolling mill capacity and the processing of goods. The Tribunal's determination that input classification was irrelevant for Cenvat credit eligibility was questioned but ultimately supported by the Court based on factual evidence. The Court concluded that no substantial questions of law arose, and the burden of proof under Rule 9(5) of the Cenvat Credit Rules was not met by the Department. Case-Laws Central Excise Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751722