https://www.taxtmi.com/caselaws?id=110960 Documentary records showing that inputs sent for job work were returned within the prescribed time under Rule 57F(4) prevent recovery of credit, because the basis for reversal ceases once timely re-entry is established. Duty cannot be demanded on duty-paid goods returned under Rule 173H merely because they are not physically traceable during inspection; absent positive evidence of clandestine removal or re-clearance of non-duty-paid goods, no fresh excise liability arises. The stated effect is that both demands fail where compliance is supported by challans, re-entry records, and the absence of incriminating evidence. en-us Wed, 25 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 13:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110960 Documentary records showing that inputs sent for job work were returned within the prescribed time under Rule 57F(4) prevent recovery of credit, because the basis for reversal ceases once timely re-entry is established. Duty cannot be demanded on duty-paid goods returned under Rule 173H merely because they are not physically traceable during inspection; absent positive evidence of clandestine removal or re-clearance of non-duty-paid goods, no fresh excise liability arises. The stated effect is that both demands fail where compliance is supported by challans, re-entry records, and the absence of incriminating evidence. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110960