https://www.taxtmi.com/caselaws?id=316 Modvat/Cenvat credit on duty-paid scrap inputs cannot be denied merely because the goods are described differently in commercial and excise documents, unless the department proves that the inputs were not actually received under the duty-paid documents or that the credit was otherwise ineligible. The Tribunal treated differences such as M.S. offcuts, trimmings and CRCA scrap as insufficient by themselves to defeat credit, and noted that dealer segregation, bundling and resale did not justify denial absent evidence of short receipt or excisable manufacture by the dealers. On that basis, the denial of credit failed and the consequential duty, interest and penalty demands were unsustainable. en-us Fri, 15 Jul 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=316 Modvat/Cenvat credit on duty-paid scrap inputs cannot be denied merely because the goods are described differently in commercial and excise documents, unless the department proves that the inputs were not actually received under the duty-paid documents or that the credit was otherwise ineligible. The Tribunal treated differences such as M.S. offcuts, trimmings and CRCA scrap as insufficient by themselves to defeat credit, and noted that dealer segregation, bundling and resale did not justify denial absent evidence of short receipt or excisable manufacture by the dealers. On that basis, the denial of credit failed and the consequential duty, interest and penalty demands were unsustainable. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=316