https://www.taxtmi.com/caselaws?id=112923 CENVAT credit was allowed for duty-paid inputs used in manufacture where the record showed they had been received in the factory and the only objection was that they were lying elsewhere; that denial was unjustified. Credit taken before Central Excise registration was disallowed because the unit was not registered at the relevant time. Credit on inputs stored outside the factory was disallowed because the assessee had not obtained prior permission and had taken credit before the inputs were received inside the factory, contrary to the prescribed procedure. The reduced penalty was sustained as fair on the facts. en-us Wed, 03 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112923 CENVAT credit was allowed for duty-paid inputs used in manufacture where the record showed they had been received in the factory and the only objection was that they were lying elsewhere; that denial was unjustified. Credit taken before Central Excise registration was disallowed because the unit was not registered at the relevant time. Credit on inputs stored outside the factory was disallowed because the assessee had not obtained prior permission and had taken credit before the inputs were received inside the factory, contrary to the prescribed procedure. The reduced penalty was sustained as fair on the facts. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112923