https://www.taxtmi.com/caselaws?id=240846 Cenvat credit for inputs used in branded, dutiable clearances was treated as separately examinable from SSI-exempt unbranded goods, and entitlement depended on whether the assessee maintained separate accounts and inventory; the matter was remanded for verification on that factual question. A later clearance of finished goods was treated as a distinct dutiable removal because an earlier finding of shortage and clandestine removal had already been upheld, so the demand, interest, and equal penalty were sustained. For an erroneous PLA credit entry that had been reversed but partly utilised, penalty was confined to the utilised portion and not the full credited amount. en-us Wed, 19 Jun 2013 00:00:00 +0530 Fri, 13 Dec 2013 07:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240846 Cenvat credit for inputs used in branded, dutiable clearances was treated as separately examinable from SSI-exempt unbranded goods, and entitlement depended on whether the assessee maintained separate accounts and inventory; the matter was remanded for verification on that factual question. A later clearance of finished goods was treated as a distinct dutiable removal because an earlier finding of shortage and clandestine removal had already been upheld, so the demand, interest, and equal penalty were sustained. For an erroneous PLA credit entry that had been reversed but partly utilised, penalty was confined to the utilised portion and not the full credited amount. Case-Laws Central Excise Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240846