CENVAT Credit Demand Dismissed: Lack of Documentary Evidence and Lab Reports u/s 9D of Central Excise Act.

CENVAT Credit - demand based on statements only and is not supported by any documentary evidence - reliability of statements - section 9D of Central Excise Act, 1944 - The very object of documenting something is to perpetuate the memory of what has been written down so as to furnish prove of itself. If the department relies upon the difference in the chemical composition of the raw materials used by the appellant and the goods cleared by the manufacturer as waste from their factory to be different, then they have to produce both these lab test reports. - There are no hesitation to conclude that the department has miserably failed to establish the allegations raised in the Show Cause Notice - AT .....

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