https://www.taxtmi.com/caselaws?id=220425 Demand of duty based only on alleged shortage of inputs could not be sustained where no inventory was prepared and no evidence showed clandestine removal outside the factory. The assessee's explanation that the material was lying in kettle pans and under process was accepted, and the demand was set aside. Cenvat credit on refined lead ingots was also held admissible because the invoices, RG-23A records and supporting affidavit showed receipt and use in manufacture, and no evidence justified denial of credit. The impugned order was found unsustainable on both counts, with consequential relief granted to the assessee. en-us Wed, 09 Jan 2013 00:00:00 +0530 Tue, 06 Aug 2013 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220425 Demand of duty based only on alleged shortage of inputs could not be sustained where no inventory was prepared and no evidence showed clandestine removal outside the factory. The assessee's explanation that the material was lying in kettle pans and under process was accepted, and the demand was set aside. Cenvat credit on refined lead ingots was also held admissible because the invoices, RG-23A records and supporting affidavit showed receipt and use in manufacture, and no evidence justified denial of credit. The impugned order was found unsustainable on both counts, with consequential relief granted to the assessee. Case-Laws Central Excise Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220425