https://www.taxtmi.com/caselaws?id=175272 Grey fabrics in declared stock were treated as inputs, not finished goods, for transitional Cenvat credit under the notification because the assessee was registered and recorded them as input in its statutory books. The adjudicating authority failed to establish with cogent findings that the goods were the assessee's finished products. On that basis, the relevant serial entry for inputs applied, and the credit taken was admissible. The Revenue's objection therefore did not succeed. en-us Wed, 25 Aug 2010 00:00:00 +0530 Tue, 17 Nov 2015 11:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175272 Grey fabrics in declared stock were treated as inputs, not finished goods, for transitional Cenvat credit under the notification because the assessee was registered and recorded them as input in its statutory books. The adjudicating authority failed to establish with cogent findings that the goods were the assessee's finished products. On that basis, the relevant serial entry for inputs applied, and the credit taken was admissible. The Revenue's objection therefore did not succeed. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175272