https://www.taxtmi.com/caselaws?id=331451 Cenvat credit on capital goods written off in the books was held not recoverable where there was no allegation that the goods remained unused or were removed from the factory, so mere book write-off did not justify reversal. Credit taken before receipt of inputs was also found unsustainable for demand purposes because no finding showed that the inputs were never received; timing alone was insufficient. Duty on durable and returnable packaging was likewise disallowed, as no additional consideration for the packaging was proved and duty had already been discharged on the transaction value. The impugned order was set aside in entirety, with consequential relief. en-us Fri, 10 Jun 2016 00:00:00 +0530 Tue, 23 Aug 2016 16:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331451 Cenvat credit on capital goods written off in the books was held not recoverable where there was no allegation that the goods remained unused or were removed from the factory, so mere book write-off did not justify reversal. Credit taken before receipt of inputs was also found unsustainable for demand purposes because no finding showed that the inputs were never received; timing alone was insufficient. Duty on durable and returnable packaging was likewise disallowed, as no additional consideration for the packaging was proved and duty had already been discharged on the transaction value. The impugned order was set aside in entirety, with consequential relief. Case-Laws Central Excise Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331451