https://www.taxtmi.com/caselaws?id=331157 CENVAT credit remains admissible on inputs used in manufacture even where the finished dry cell batteries are defective, treated as waste, and cleared without payment of duty. The Tribunal applied the settled principle that credit cannot be denied merely because the final product is defective or waste, so long as the inputs were received and used in or in relation to manufacture, directly or indirectly. It also noted the departmental instruction recognising credit for inputs contained in waste, refuse, or by-products. On that basis, the demand was held unsustainable and the adverse orders were set aside. en-us Wed, 01 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331157 CENVAT credit remains admissible on inputs used in manufacture even where the finished dry cell batteries are defective, treated as waste, and cleared without payment of duty. The Tribunal applied the settled principle that credit cannot be denied merely because the final product is defective or waste, so long as the inputs were received and used in or in relation to manufacture, directly or indirectly. It also noted the departmental instruction recognising credit for inputs contained in waste, refuse, or by-products. On that basis, the demand was held unsustainable and the adverse orders were set aside. Case-Laws Central Excise Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331157