https://www.taxtmi.com/caselaws?id=153434 Cenvat credit on duty-paid Indigo Powder was held admissible where the department could not establish that the disputed balance stock was outside the same imported consignment or that the input was not used in manufacture. Documentary discrepancies in labels and records were found insufficient to deny credit when the goods formed part of a single duty-paid import. The PLA amount debited under protest, being linked to an unsustainable credit denial, was treated as refundable in principle, but the refund claim required fresh examination by the original authority under the statutory refund conditions after hearing the claimant. en-us Wed, 20 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 15:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153434 Cenvat credit on duty-paid Indigo Powder was held admissible where the department could not establish that the disputed balance stock was outside the same imported consignment or that the input was not used in manufacture. Documentary discrepancies in labels and records were found insufficient to deny credit when the goods formed part of a single duty-paid import. The PLA amount debited under protest, being linked to an unsustainable credit denial, was treated as refundable in principle, but the refund claim required fresh examination by the original authority under the statutory refund conditions after hearing the claimant. Case-Laws Central Excise Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153434