https://www.taxtmi.com/caselaws?id=762495 CESTAT Ahmedabad allowed the appeal, setting aside demands for clandestine removal and denial of Cenvat credit. The tribunal held that allegations of duty evasion based solely on stock shortages during officer visits were unsustainable without proper stock verification procedures. Revenue's reliance on third-party statements without allowing cross-examination was deemed legally improper. The appellant successfully established receipt of inputs through documentary evidence and CCTV footage, which authorities failed to consider. The tribunal ruled that Cenvat credit cannot be denied when duty payment on outputs is accepted, and the appellant complied with statutory requirements for claiming input tax credit. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762495 CESTAT Ahmedabad allowed the appeal, setting aside demands for clandestine removal and denial of Cenvat credit. The tribunal held that allegations of duty evasion based solely on stock shortages during officer visits were unsustainable without proper stock verification procedures. Revenue's reliance on third-party statements without allowing cross-examination was deemed legally improper. The appellant successfully established receipt of inputs through documentary evidence and CCTV footage, which authorities failed to consider. The tribunal ruled that Cenvat credit cannot be denied when duty payment on outputs is accepted, and the appellant complied with statutory requirements for claiming input tax credit. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762495