https://www.taxtmi.com/caselaws?id=248087 The Department's allegation that imported aluminium scrap was substituted with locally procured scrap failed because no samples were drawn and no cogent evidence proved non-receipt, clandestine removal, or substitution; the charge remained unsubstantiated. Cenvat credit on imported inputs could not be denied where duty was debited through DEPB for the period after the amendment of Para 4.3.5 of the Foreign Trade Policy, because the amendment effective from 28.01.2004 permitted such duty debit to qualify for credit or drawback. The order setting aside the demands was therefore left undisturbed and the revenue's appeal failed. en-us Wed, 02 Apr 2014 00:00:00 +0530 Sat, 31 May 2014 16:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248087 The Department's allegation that imported aluminium scrap was substituted with locally procured scrap failed because no samples were drawn and no cogent evidence proved non-receipt, clandestine removal, or substitution; the charge remained unsubstantiated. Cenvat credit on imported inputs could not be denied where duty was debited through DEPB for the period after the amendment of Para 4.3.5 of the Foreign Trade Policy, because the amendment effective from 28.01.2004 permitted such duty debit to qualify for credit or drawback. The order setting aside the demands was therefore left undisturbed and the revenue's appeal failed. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248087