https://www.taxtmi.com/caselaws?id=202280 Interest on Cenvat credit for inputs sent to job workers and returned after 180 days required factual verification of whether sufficient credit was available during the relevant period; the interest demand was set aside and the matter remanded for fresh consideration on that point. Penalty was not sustainable because the goods were ultimately received back, the credit reversal or duty payment was voluntary, and the record did not show deliberate misuse of the Cenvat scheme; the penalties were set aside. en-us Wed, 30 Jun 2010 00:00:00 +0530 Fri, 18 Feb 2011 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202280 Interest on Cenvat credit for inputs sent to job workers and returned after 180 days required factual verification of whether sufficient credit was available during the relevant period; the interest demand was set aside and the matter remanded for fresh consideration on that point. Penalty was not sustainable because the goods were ultimately received back, the credit reversal or duty payment was voluntary, and the record did not show deliberate misuse of the Cenvat scheme; the penalties were set aside. Case-Laws Central Excise Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202280