https://www.taxtmi.com/caselaws?id=187916 Where inputs are cleared as such by a person who is not the manufacturer, the Cenvat Credit Rules, 2004 confine liability to reversal of the credit already taken on those inputs. If that credit has been reversed, no further duty can be demanded on the transaction value. The stated position is that clearance of inputs as such does not create an additional duty liability beyond credit reversal, and any demand and penalty in such circumstances are unsustainable. en-us Thu, 19 Nov 2015 00:00:00 +0530 Fri, 11 Nov 2016 11:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187916 Where inputs are cleared as such by a person who is not the manufacturer, the Cenvat Credit Rules, 2004 confine liability to reversal of the credit already taken on those inputs. If that credit has been reversed, no further duty can be demanded on the transaction value. The stated position is that clearance of inputs as such does not create an additional duty liability beyond credit reversal, and any demand and penalty in such circumstances are unsustainable. Case-Laws Central Excise Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187916