AdvertisementParvati Metals Vs Union of India (Rajasthan High Court) The Rajasthan High Court heard an appeal challenging the Tribunal’s order dismissing the assessee’s appeal concerning the disallowance of CENVAT credit of Rs. At the time of admission, the Court framed the question whether the statement of the Foreman could be used against the assessee without affording an opportunity of cross-examination while disallowing the CENVAT credit and whether the proprietor’s statement had been relied upon without considering the corroborative evidence available on record. The assess...