https://www.taxtmi.com/caselaws?id=210277 Cut tobacco identified as raw material, rather than finished excisable goods, could not be subjected to RG-1 accounting, confiscation, or duty demand; the excess found was therefore held not liable to such action. Packing materials found in excess of recorded stock also did not justify reversal of Cenvat credit or confiscation, because there was no evidence of removal of credit-availing inputs and no legal basis for demand merely on an excess stock finding. The impugned order was held unsustainable in law and the assessee obtained full relief. en-us Thu, 21 Jul 2011 00:00:00 +0530 Mon, 14 May 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210277 Cut tobacco identified as raw material, rather than finished excisable goods, could not be subjected to RG-1 accounting, confiscation, or duty demand; the excess found was therefore held not liable to such action. Packing materials found in excess of recorded stock also did not justify reversal of Cenvat credit or confiscation, because there was no evidence of removal of credit-availing inputs and no legal basis for demand merely on an excess stock finding. The impugned order was held unsustainable in law and the assessee obtained full relief. Case-Laws Central Excise Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210277