https://www.taxtmi.com/caselaws?id=246357 CENVAT credit is admissible only on receipt of inputs in the factory, and the manufacturer must maintain proper records and prove eligibility. An adjudicating authority cannot decide the dispute by relying on an enquiry conducted by a subordinate officer without itself recording findings on the material before it; such reliance was treated as non-application of mind. The order dropping the demand was set aside and the matter was remanded for de novo adjudication, with both sides given liberty to produce documents and all issues kept open. en-us Mon, 16 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246357 CENVAT credit is admissible only on receipt of inputs in the factory, and the manufacturer must maintain proper records and prove eligibility. An adjudicating authority cannot decide the dispute by relying on an enquiry conducted by a subordinate officer without itself recording findings on the material before it; such reliance was treated as non-application of mind. The order dropping the demand was set aside and the matter was remanded for de novo adjudication, with both sides given liberty to produce documents and all issues kept open. Case-Laws Central Excise Mon, 16 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246357