https://www.taxtmi.com/caselaws?id=244628 Cenvat credit on rolled products, rejected pieces, CR sheets, wires and old parts described as scrap was scrutinised against the requirement of actual use as inputs. The record, including supplier statements and the nature of the goods, indicated that several items were finished or reusable products capable of use in other industries rather than waste or furnace scrap, and some credits had already been reversed. Indicators of paper entries further weakened the claim. On that material, the appellants failed to establish a prima facie entitlement to full waiver, and interim relief was declined subject to a directed pre-deposit. en-us Tue, 17 Dec 2013 00:00:00 +0530 Mon, 01 Jun 2015 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244628 Cenvat credit on rolled products, rejected pieces, CR sheets, wires and old parts described as scrap was scrutinised against the requirement of actual use as inputs. The record, including supplier statements and the nature of the goods, indicated that several items were finished or reusable products capable of use in other industries rather than waste or furnace scrap, and some credits had already been reversed. Indicators of paper entries further weakened the claim. On that material, the appellants failed to establish a prima facie entitlement to full waiver, and interim relief was declined subject to a directed pre-deposit. Case-Laws Central Excise Tue, 17 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244628