https://www.taxtmi.com/caselaws?id=2149 CENVAT credit on imported defective and damaged refractory bricks was examined where the goods were used in manufacture before clearance of final products on duty payment. The Tribunal noted that the Revenue's allegation of no manufacture was unsupported by evidence and that similar credit had been accepted in precedent. As the duty paid on the final products exceeded the credit availed on the inputs, the demand and penalty were found unsustainable and consequential relief followed. en-us Thu, 07 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2149 CENVAT credit on imported defective and damaged refractory bricks was examined where the goods were used in manufacture before clearance of final products on duty payment. The Tribunal noted that the Revenue's allegation of no manufacture was unsupported by evidence and that similar credit had been accepted in precedent. As the duty paid on the final products exceeded the credit availed on the inputs, the demand and penalty were found unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 07 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2149