https://www.taxtmi.com/caselaws?id=3079 The Tribunal ruled in favor of the appellant, setting aside the show cause notice on grounds of limitations and merit. It was held that denying input credit when the input results in duty-paid output is unjust, especially in the absence of evidence of double claiming of credit. The Tribunal emphasized that consent to deposit demand does not confer jurisdiction to issue a notice, and improper invoking of Cenvat credit by the job worker was not justified based on an audit finding lacking evidence of intent to evade duty. en-us Thu, 13 Sep 2007 00:00:00 +0530 Thu, 11 Apr 2013 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3079 The Tribunal ruled in favor of the appellant, setting aside the show cause notice on grounds of limitations and merit. It was held that denying input credit when the input results in duty-paid output is unjust, especially in the absence of evidence of double claiming of credit. The Tribunal emphasized that consent to deposit demand does not confer jurisdiction to issue a notice, and improper invoking of Cenvat credit by the job worker was not justified based on an audit finding lacking evidence of intent to evade duty. Case-Laws Central Excise Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3079