https://www.taxtmi.com/caselaws?id=214622 Duty-paid inputs that were received, accounted for, and stored outside the factory under departmental permission could not justify denial of Cenvat credit, penalty, or confiscation when there was no allegation of clandestine removal or misuse. The adjudicating authority's failure to consider the cited Tribunal precedent and the Board circular recognising such storage where factory space was inadequate was treated as a defect in adjudication. The order denying credit and imposing consequential penalties was therefore not sustained, and the matter was remanded for fresh decision after considering the relevant case law and circular. en-us Thu, 12 Apr 2012 00:00:00 +0530 Tue, 10 Jul 2012 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214622 Duty-paid inputs that were received, accounted for, and stored outside the factory under departmental permission could not justify denial of Cenvat credit, penalty, or confiscation when there was no allegation of clandestine removal or misuse. The adjudicating authority's failure to consider the cited Tribunal precedent and the Board circular recognising such storage where factory space was inadequate was treated as a defect in adjudication. The order denying credit and imposing consequential penalties was therefore not sustained, and the matter was remanded for fresh decision after considering the relevant case law and circular. Case-Laws Central Excise Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214622