CESTAT Upholds Rejection of Recovery of Availed CENVAT Credit of Excise Duty on Waste and Scrap of Iron and steel on ground of Absence of Corroborative Evidence [Read Order]

CESTAT - Rejection - Recovery of Availed CENVAT Credit - CENVAT Credit - Excise Duty - Corroborative Evidence - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of recovery of availed CENVAT credit of excise duty on the waste and scrap of iron and steel on the ground of absence of corroborative evidence.  Arsh Alloys, the respondent assessee was engaged in the manufacture of excisable goods…

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