https://www.taxtmi.com/caselaws?id=246332 The tribunal set aside the demand for 22 debit notes, including interest and penalty, as the appellants met the conditions for availing credit and did not intentionally use defective materials significantly impacting the manufacturing process. The judgment allowed the appeal based on the explanations provided, highlighting the incidental nature of using defective materials and the proper clearance of waste material with duty payment. en-us Tue, 13 Dec 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246332 The tribunal set aside the demand for 22 debit notes, including interest and penalty, as the appellants met the conditions for availing credit and did not intentionally use defective materials significantly impacting the manufacturing process. The judgment allowed the appeal based on the explanations provided, highlighting the incidental nature of using defective materials and the proper clearance of waste material with duty payment. Case-Laws Central Excise Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246332