https://www.taxtmi.com/caselaws?id=126013 Cenvat credit was found admissible where goods returned from a consignee or vendor were supported by the manufacturer's invoice or RCIA and the Department did not dispute receipt or duty-paid nature. A missing attested rejection note was treated as a technical defect because records otherwise showed despatch of rejected inputs for rectification and their receipt back in the factory. Credit on reworked goods was also allowed where records established return to the factory after an earlier reversal and re-availment. Once the credit was held admissible, the related interest and penalty could not survive, and the disallowance, interest, and penalty were set aside. en-us Fri, 13 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126013 Cenvat credit was found admissible where goods returned from a consignee or vendor were supported by the manufacturer's invoice or RCIA and the Department did not dispute receipt or duty-paid nature. A missing attested rejection note was treated as a technical defect because records otherwise showed despatch of rejected inputs for rectification and their receipt back in the factory. Credit on reworked goods was also allowed where records established return to the factory after an earlier reversal and re-availment. Once the credit was held admissible, the related interest and penalty could not survive, and the disallowance, interest, and penalty were set aside. Case-Laws Central Excise Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126013