https://www.taxtmi.com/caselaws?id=247526 CENVAT credit remained available on duty-paid inputs temporarily taken out of the factory and later brought back for use in manufacture, because their re-entry and actual use were undisputed. The absence of prior permission and non-entry in records did not by itself defeat credit where the movement was for a temporary purpose such as shortage of space. On that basis, denial of credit was unsustainable, and the related demand and penalty could not be maintained. en-us Mon, 13 Jan 2014 00:00:00 +0530 Tue, 18 Nov 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247526 CENVAT credit remained available on duty-paid inputs temporarily taken out of the factory and later brought back for use in manufacture, because their re-entry and actual use were undisputed. The absence of prior permission and non-entry in records did not by itself defeat credit where the movement was for a temporary purpose such as shortage of space. On that basis, denial of credit was unsustainable, and the related demand and penalty could not be maintained. Case-Laws Central Excise Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247526