https://www.taxtmi.com/caselaws?id=772148 Allegations of clandestine removal require independent, tangible corroborative evidence such as excess raw material use, electricity consumption, transport records, or sale proceeds; statements alone, especially where Section 9D compliance is absent or the statements are retracted, are insufficient. On those facts, the duty demand failed and the basis for denying SSI exemption under Notification No. 8/2003-CE also fell away. Rule 14 of the Cenvat Credit Rules, 2004 distinguishes between credit taken and utilised and credit merely entered in books; where credit is reversed before utilisation and no utilisation is shown, recovery with interest and penalty is not sustainable. en-us Fri, 02 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772148 Allegations of clandestine removal require independent, tangible corroborative evidence such as excess raw material use, electricity consumption, transport records, or sale proceeds; statements alone, especially where Section 9D compliance is absent or the statements are retracted, are insufficient. On those facts, the duty demand failed and the basis for denying SSI exemption under Notification No. 8/2003-CE also fell away. Rule 14 of the Cenvat Credit Rules, 2004 distinguishes between credit taken and utilised and credit merely entered in books; where credit is reversed before utilisation and no utilisation is shown, recovery with interest and penalty is not sustainable. Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772148