CENVAT Demand Set Aside Because Statements Recorded Under Section 14 Were Used Without Mandatory Section 9D Compliance: CESTAT Delhi

Rallison Electricals Pvt Ltd Vs Principal Commissioner of Central Goods & Services Tax (CESTAT Delhi) The appeal before CESTAT Delhi concerned confirmation of demand for reversal of CENVAT credit, recovery with interest, and imposition of penalties under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A(4) of the Central Excise Act. The appellant, engaged in manufacture of electrical wires and cables, came under departmental investigation after scrutiny of its records. The department alleged that part of the raw material had been burnt in a boiler because it was unsuitable for...