https://www.taxtmi.com/caselaws?id=255935 The judgment confirmed the demand for CENVAT credit availed by a company, Manidhari Stainless Wire Pvt. Ltd. (MSWPL), for steel inputs not used in manufacturing final products. The Revenue's allegations of wrongful credit claims were substantiated by supplier and job-worker statements, leading to penalties on the company and its directors. Issues of natural justice principles, lack of document provision, and procedural irregularities prompted a reluctant remand for fresh adjudication. The decision stressed the importance of fair proceedings, cooperation, and adherence to legal procedures for future well-reasoned orders. en-us Mon, 08 Sep 2014 00:00:00 +0530 Fri, 30 Jan 2015 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255935 The judgment confirmed the demand for CENVAT credit availed by a company, Manidhari Stainless Wire Pvt. Ltd. (MSWPL), for steel inputs not used in manufacturing final products. The Revenue's allegations of wrongful credit claims were substantiated by supplier and job-worker statements, leading to penalties on the company and its directors. Issues of natural justice principles, lack of document provision, and procedural irregularities prompted a reluctant remand for fresh adjudication. The decision stressed the importance of fair proceedings, cooperation, and adherence to legal procedures for future well-reasoned orders. Case-Laws Central Excise Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255935