https://www.taxtmi.com/caselaws?id=201692 Used lubricating oil drained from machinery after use is not excisable merely because it is waste oil, and duty under the cited tariff heading was not sustainable. On the Cenvat issue, job work challans supported a substantial part of the inputs, and in the absence of positive evidence of diversion, penalty under the stricter evasion provision was not justified. However, the reduced credit demand, the penalty, and interest on wrongly availed credit were upheld, since prior payment before notice did not wipe out the interest liability. en-us Fri, 06 Aug 2010 00:00:00 +0530 Fri, 28 Jan 2011 23:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201692 Used lubricating oil drained from machinery after use is not excisable merely because it is waste oil, and duty under the cited tariff heading was not sustainable. On the Cenvat issue, job work challans supported a substantial part of the inputs, and in the absence of positive evidence of diversion, penalty under the stricter evasion provision was not justified. However, the reduced credit demand, the penalty, and interest on wrongly availed credit were upheld, since prior payment before notice did not wipe out the interest liability. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201692