https://www.taxtmi.com/caselaws?id=264761 Clandestine removal of GI wires cannot be sustained on a private factory-gate register alone; absent corroboration such as excess raw material, buyer inquiry, or other supporting evidence, the demand fails. By contrast, Cenvat credit is inadmissible where the unit was not operating during the relevant period and no proof shows lawful receipt, movement, or use of inputs, so the related demand and penalties are sustained. The result is partial relief only on the alleged clandestine clearance issue, with the credit and penalty disputes decided against the assessee. en-us Fri, 01 Aug 2014 00:00:00 +0530 Thu, 01 Oct 2015 11:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264761 Clandestine removal of GI wires cannot be sustained on a private factory-gate register alone; absent corroboration such as excess raw material, buyer inquiry, or other supporting evidence, the demand fails. By contrast, Cenvat credit is inadmissible where the unit was not operating during the relevant period and no proof shows lawful receipt, movement, or use of inputs, so the related demand and penalties are sustained. The result is partial relief only on the alleged clandestine clearance issue, with the credit and penalty disputes decided against the assessee. Case-Laws Central Excise Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264761