https://www.taxtmi.com/caselaws?id=334213 The Tribunal dismissed the Revenue's appeal against a duty demand on the respondent for allegedly violating the Cenvat Credit Rules, 2004. It was found that the demand calculation was flawed, as the goods retained were waste and scrap, not subject to duty under those rules. Additionally, the demand was deemed time-barred due to the absence of specific allegations in the show-cause notice. The department's failure to identify the inputs retained by the job worker rendered the demand baseless. The appeal by the Revenue was dismissed, and the respondent's cross-appeal was also disposed of accordingly. en-us Fri, 28 Oct 2016 00:00:00 +0530 Tue, 30 Jan 2018 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334213 The Tribunal dismissed the Revenue's appeal against a duty demand on the respondent for allegedly violating the Cenvat Credit Rules, 2004. It was found that the demand calculation was flawed, as the goods retained were waste and scrap, not subject to duty under those rules. Additionally, the demand was deemed time-barred due to the absence of specific allegations in the show-cause notice. The department's failure to identify the inputs retained by the job worker rendered the demand baseless. The appeal by the Revenue was dismissed, and the respondent's cross-appeal was also disposed of accordingly. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334213