https://www.taxtmi.com/caselaws?id=78757 Clearance of end-bits or off-cuts of iron and steel arising after use in manufacture was not clearance of inputs as such, so reversal of the credit originally availed was not required. As the material was residual scrap generated in the manufacturing process rather than the original inputs, the credit demand failed. The penalty also could not be sustained because the substantive demand itself did not survive. en-us Wed, 07 Apr 2010 00:00:00 +0530 Tue, 09 Jul 2013 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78757 Clearance of end-bits or off-cuts of iron and steel arising after use in manufacture was not clearance of inputs as such, so reversal of the credit originally availed was not required. As the material was residual scrap generated in the manufacturing process rather than the original inputs, the credit demand failed. The penalty also could not be sustained because the substantive demand itself did not survive. Case-Laws Central Excise Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78757