https://www.taxtmi.com/caselaws?id=122285 Fuel used as an input in manufacturing remains eligible for Cenvat credit even where the finished goods are cleared on a job-work basis, because the credit scheme covered such use and the relevant rule excluded fuel from reversal. The earlier Modvat authorities did not control the issue, so denial of credit and insistence on reversal were not justified. A refund of reversed input credit is not barred by unjust enrichment unless the passing on of that incidence is shown; in the absence of such a finding, the doctrine does not apply. The credit was therefore to be restored and the refund rejection could not stand. en-us Fri, 30 Mar 2007 00:00:00 +0530 Sat, 11 Aug 2012 10:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122285 Fuel used as an input in manufacturing remains eligible for Cenvat credit even where the finished goods are cleared on a job-work basis, because the credit scheme covered such use and the relevant rule excluded fuel from reversal. The earlier Modvat authorities did not control the issue, so denial of credit and insistence on reversal were not justified. A refund of reversed input credit is not barred by unjust enrichment unless the passing on of that incidence is shown; in the absence of such a finding, the doctrine does not apply. The credit was therefore to be restored and the refund rejection could not stand. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122285