TMI BlogCENVAT Credit - demand based on statements only and is not supported by any documentary evidence -...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 differe..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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