https://www.taxtmi.com/caselaws?id=773052 CESTAT Chennai set aside the demand for equal amount of credit on allegedly wrongly availed ineligible invoices. Revenue alleged Appellant No.1 lacked required manufacturing facility to manufacture goods for which CENVAT credit was claimed. The tribunal found insufficient documentary evidence beyond physical stock inventory to support Revenue's contention, noting machinery condition was unclear and witnesses were not experts. The allegation was disproved due to lack of supporting evidence. Case remanded to Adjudicating Authority for fresh consideration with proper documentary evidence and enquiries with end-user. Appeal disposed through remand. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773052 CESTAT Chennai set aside the demand for equal amount of credit on allegedly wrongly availed ineligible invoices. Revenue alleged Appellant No.1 lacked required manufacturing facility to manufacture goods for which CENVAT credit was claimed. The tribunal found insufficient documentary evidence beyond physical stock inventory to support Revenue's contention, noting machinery condition was unclear and witnesses were not experts. The allegation was disproved due to lack of supporting evidence. Case remanded to Adjudicating Authority for fresh consideration with proper documentary evidence and enquiries with end-user. Appeal disposed through remand. Case-Laws Central Excise Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773052