https://www.taxtmi.com/caselaws?id=794565 Tribunal findings on Cenvat credit were upheld where shortages were attributed to posting errors and processing losses, with no material showing diversion of inputs; those factual conclusions were neither irrational nor perverse, so no substantial question of law arose. On the alleged diversion of imported raw material, the Tribunal also found the Revenue had not proved diversion on the facts, and reliance on truck owners' and drivers' statements without proper compliance with Section 9D was insufficient to upset that conclusion. As the substantive findings stood, remand to the adjudicating authority was rejected and the assessee's relief remained undisturbed. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794565 Tribunal findings on Cenvat credit were upheld where shortages were attributed to posting errors and processing losses, with no material showing diversion of inputs; those factual conclusions were neither irrational nor perverse, so no substantial question of law arose. On the alleged diversion of imported raw material, the Tribunal also found the Revenue had not proved diversion on the facts, and reliance on truck owners' and drivers' statements without proper compliance with Section 9D was insufficient to upset that conclusion. As the substantive findings stood, remand to the adjudicating authority was rejected and the assessee's relief remained undisturbed. Case-Laws Central Excise Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794565