https://www.taxtmi.com/caselaws?id=112865 CENVAT credit on packing materials could not be denied where the apparent factory shortage was fully explained by storage of the same quantity in an adjoining premises of the same group concern due to lack of space. The department knew of this arrangement, and the quantity alleged to be short in the factory matched the stock found in the other premises. On these facts, clandestine removal was not proved, and denial of credit merely on an allegation of removal from the factory was unsustainable. The principle applied was that a proved matching stock explanation defeats an allegation of clandestine removal for denying CENVAT credit. en-us Mon, 12 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 12:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112865 CENVAT credit on packing materials could not be denied where the apparent factory shortage was fully explained by storage of the same quantity in an adjoining premises of the same group concern due to lack of space. The department knew of this arrangement, and the quantity alleged to be short in the factory matched the stock found in the other premises. On these facts, clandestine removal was not proved, and denial of credit merely on an allegation of removal from the factory was unsustainable. The principle applied was that a proved matching stock explanation defeats an allegation of clandestine removal for denying CENVAT credit. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112865