https://www.taxtmi.com/caselaws?id=48296 The Tribunal held that the Cenvat credit claimed by the respondent was admissible based on the preponderance of evidence, despite discrepancies in the revenue's case. The Tribunal justified setting aside the demand of duty, interest, and penalties imposed on the respondent, emphasizing the lack of substantial evidence to support the revenue's claims. The Tribunal highlighted the importance of corroborative evidence and proper record-keeping by the respondent. Ultimately, the Tribunal dismissed the appeals, stating that the findings did not raise substantial questions of law, leading to the rejection of the revenue's challenge. en-us Mon, 28 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48296 The Tribunal held that the Cenvat credit claimed by the respondent was admissible based on the preponderance of evidence, despite discrepancies in the revenue's case. The Tribunal justified setting aside the demand of duty, interest, and penalties imposed on the respondent, emphasizing the lack of substantial evidence to support the revenue's claims. The Tribunal highlighted the importance of corroborative evidence and proper record-keeping by the respondent. Ultimately, the Tribunal dismissed the appeals, stating that the findings did not raise substantial questions of law, leading to the rejection of the revenue's challenge. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48296