https://www.taxtmi.com/caselaws?id=331157 The Tribunal ruled in favor of the appellant, a company manufacturing dry cell batteries, in a case concerning the admissibility of CENVAT credit on inputs used in the manufacture of defective goods. The Tribunal held that CENVAT credit is admissible for inputs used in waste or by-products, setting aside the orders-in-appeal and orders-in-original that demanded recovery of CENVAT credit and imposed penalties. Additionally, the Tribunal found that the CBEC circular clarified the admissibility of CENVAT credit on inputs used in waste or by-products, leading to the dismissal of show cause notices and allowing the appeals with consequential relief. 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 The Tribunal ruled in favor of the appellant, a company manufacturing dry cell batteries, in a case concerning the admissibility of CENVAT credit on inputs used in the manufacture of defective goods. The Tribunal held that CENVAT credit is admissible for inputs used in waste or by-products, setting aside the orders-in-appeal and orders-in-original that demanded recovery of CENVAT credit and imposed penalties. Additionally, the Tribunal found that the CBEC circular clarified the admissibility of CENVAT credit on inputs used in waste or by-products, leading to the dismissal of show cause notices and allowing the appeals with consequential relief. Case-Laws Central Excise Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331157