https://www.taxtmi.com/caselaws?id=120801 Input credit remains available where inputs are admittedly used and consumed in failed manufacturing attempts; failure to obtain the intended final product does not by itself justify credit denial. Clandestine removal requires positive evidence of unaccounted manufacture or movement of goods, and cannot rest solely on input-output ratios, theoretical production estimates, or assumptions arising from new machinery. Where trial batches and material losses explain production results, the duty demand fails in the absence of corroborative evidence. Penalty and interest cannot survive once the underlying duty demand is unsustainable. en-us Thu, 08 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 15:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120801 Input credit remains available where inputs are admittedly used and consumed in failed manufacturing attempts; failure to obtain the intended final product does not by itself justify credit denial. Clandestine removal requires positive evidence of unaccounted manufacture or movement of goods, and cannot rest solely on input-output ratios, theoretical production estimates, or assumptions arising from new machinery. Where trial batches and material losses explain production results, the duty demand fails in the absence of corroborative evidence. Penalty and interest cannot survive once the underlying duty demand is unsustainable. Case-Laws Central Excise Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120801