https://www.taxtmi.com/caselaws?id=269799 The Tribunal upheld the demand for Central Excise duty against the appellant for storing imported goods outside the factory premises without permission. The case highlighted a procedural lapse under Rule 8 of the Cenvat Credit Rules 2004 but emphasized that the demand for cenvat credit should be justified based on whether the inputs were used in the final product. The Tribunal directed a re-examination of the demand and penalties, granting the appellant an opportunity to provide further evidence of input utilization before a final decision. en-us Fri, 20 Nov 2015 00:00:00 +0530 Mon, 13 Feb 2017 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269799 The Tribunal upheld the demand for Central Excise duty against the appellant for storing imported goods outside the factory premises without permission. The case highlighted a procedural lapse under Rule 8 of the Cenvat Credit Rules 2004 but emphasized that the demand for cenvat credit should be justified based on whether the inputs were used in the final product. The Tribunal directed a re-examination of the demand and penalties, granting the appellant an opportunity to provide further evidence of input utilization before a final decision. Case-Laws Central Excise Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269799