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2015 (11) TMI 1657 - AT - Central ExciseCENVAT credit - other than ABS of H-140 grade - Held that: - It is well settled that evidence would prevail over and above the statement. In any event, the Investigating Officials had not taken any Technical Expert opinion as to whether Helmets may be manufactured out of other than ABS of Grade H-140. The appellant produced ISI specifications in their support. Hence, Cenvat credit should not be denied merely on the basis of statement, ignoring the evidence available on record - credit allowed - appeal allowed - decided in favor of appellant.
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