https://www.taxtmi.com/caselaws?id=335385 Cenvat credit on copper rods sent to job workers could not be denied merely because part of the inputs was not received back in full, where the manufacturing process necessarily involved loss, end cuttings and scrap/off-cuts. The record showed that the retained scrap was used by the job worker to manufacture other goods, which were accounted for and cleared on payment of excise duty, with no evidence of diversion, unaccounted clearance or use of the inputs as such in breach of the job-work arrangement. On these facts, reversal of credit was not justified, and the connected confiscation and penalties were unsustainable. en-us Fri, 28 Oct 2016 00:00:00 +0530 Thu, 01 Dec 2016 12:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335385 Cenvat credit on copper rods sent to job workers could not be denied merely because part of the inputs was not received back in full, where the manufacturing process necessarily involved loss, end cuttings and scrap/off-cuts. The record showed that the retained scrap was used by the job worker to manufacture other goods, which were accounted for and cleared on payment of excise duty, with no evidence of diversion, unaccounted clearance or use of the inputs as such in breach of the job-work arrangement. On these facts, reversal of credit was not justified, and the connected confiscation and penalties were unsustainable. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335385