https://www.taxtmi.com/caselaws?id=123783 A concessional cement notification depended on installed capacity and absence of another person's brand name; capacity was assessed by grinding capacity, and prior use of the mark supported eligibility for the benefit. Duty demands based on CPU data, alleged second sales, transport documents and other alleged clandestine clearances were unsustainable because the evidence was not clinching and the statutory conditions for computer printouts were not satisfied. Cenvat credit on returned goods, grinding media and inputs alleged to have been removed on non-returnable gate passes was also treated as admissible where duty payment and supply were shown. A small weighment-variance demand was upheld, but the penalties were deleted. en-us Mon, 24 Mar 2008 00:00:00 +0530 Thu, 20 Sep 2012 14:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123783 A concessional cement notification depended on installed capacity and absence of another person's brand name; capacity was assessed by grinding capacity, and prior use of the mark supported eligibility for the benefit. Duty demands based on CPU data, alleged second sales, transport documents and other alleged clandestine clearances were unsustainable because the evidence was not clinching and the statutory conditions for computer printouts were not satisfied. Cenvat credit on returned goods, grinding media and inputs alleged to have been removed on non-returnable gate passes was also treated as admissible where duty payment and supply were shown. A small weighment-variance demand was upheld, but the penalties were deleted. Case-Laws Central Excise Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123783