https://www.taxtmi.com/caselaws?id=333051 The Tribunal held that the demand notice for recovery of CENVAT Credit on returned goods cleared as scrap without reversing the credit was not valid due to lack of deliberate suppression. It was determined that converting rejected material into scrap did not constitute a process of manufacture under Rule 16 of Central Excise Rules 2002. The demand was found not barred by limitation as the Appellant had disclosed all relevant information, leading to the appeal being allowed with consequential relief. en-us Wed, 31 Aug 2016 00:00:00 +0530 Thu, 06 Apr 2017 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333051 The Tribunal held that the demand notice for recovery of CENVAT Credit on returned goods cleared as scrap without reversing the credit was not valid due to lack of deliberate suppression. It was determined that converting rejected material into scrap did not constitute a process of manufacture under Rule 16 of Central Excise Rules 2002. The demand was found not barred by limitation as the Appellant had disclosed all relevant information, leading to the appeal being allowed with consequential relief. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333051