https://www.taxtmi.com/caselaws?id=262038 Non-maintenance of separate accounts and inventory did not, by itself, justify outright rejection of the excise credit claim where the real issue was whether the inputs were actually used in the manufacture of exported goods. The mismatch between invoice descriptions and the stock register meant the claimant first had to establish identity of the goods and substantiate the claim with evidence. Fairness required a fresh opportunity to prove entitlement on merits, so the rejection was set aside and the matter remanded for reconsideration by the adjudicating authority. en-us Tue, 12 May 2015 00:00:00 +0530 Wed, 30 Dec 2015 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262038 Non-maintenance of separate accounts and inventory did not, by itself, justify outright rejection of the excise credit claim where the real issue was whether the inputs were actually used in the manufacture of exported goods. The mismatch between invoice descriptions and the stock register meant the claimant first had to establish identity of the goods and substantiate the claim with evidence. Fairness required a fresh opportunity to prove entitlement on merits, so the rejection was set aside and the matter remanded for reconsideration by the adjudicating authority. Case-Laws Central Excise Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262038