https://www.taxtmi.com/caselaws?id=754149 CESTAT NEW DELHI allowed the appellant's appeal in a central excise matter. The tribunal held that excise duty liability was incorrectly calculated on notional basis despite actual production figures being available with CA certification. Cenvat credit denial on photocopies of invoices was erroneous where input receipt and utilization were undisputed. Credit disallowance on inputs used for manufacturing goods in stock was improper as the department failed to disprove CA certificate authenticity. Sugar cess cenvat credit was correctly allowed following precedent decisions. The tribunal emphasized that once sufficient evidence with CA certification is submitted, burden shifts to revenue to disprove claims. en-us Mon, 20 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754149 CESTAT NEW DELHI allowed the appellant's appeal in a central excise matter. The tribunal held that excise duty liability was incorrectly calculated on notional basis despite actual production figures being available with CA certification. Cenvat credit denial on photocopies of invoices was erroneous where input receipt and utilization were undisputed. Credit disallowance on inputs used for manufacturing goods in stock was improper as the department failed to disprove CA certificate authenticity. Sugar cess cenvat credit was correctly allowed following precedent decisions. The tribunal emphasized that once sufficient evidence with CA certification is submitted, burden shifts to revenue to disprove claims. Case-Laws Central Excise Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754149