https://www.taxtmi.com/caselaws?id=210366 Mere sale of inputs to a principal manufacturer did not require reversal of Cenvat credit where the inputs remained in the factory and were used in manufacture of dutiable final products; ownership change alone was not treated as removal from the factory. The assessee's entitlement to credit was therefore accepted in principle. However, the exact quantum of admissible credit could not be verified because the stock position on the relevant date was not proved by adequate records, so the matter was remanded for fresh determination of credit based on actual inventory evidence. en-us Mon, 01 Aug 2011 00:00:00 +0530 Tue, 08 Dec 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210366 Mere sale of inputs to a principal manufacturer did not require reversal of Cenvat credit where the inputs remained in the factory and were used in manufacture of dutiable final products; ownership change alone was not treated as removal from the factory. The assessee's entitlement to credit was therefore accepted in principle. However, the exact quantum of admissible credit could not be verified because the stock position on the relevant date was not proved by adequate records, so the matter was remanded for fresh determination of credit based on actual inventory evidence. Case-Laws Central Excise Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210366