https://www.taxtmi.com/caselaws?id=336339 The Tribunal ruled in favor of the appellant, dismissing allegations of non-return of inputs by job workers to the principal manufacturer. It was found that the job workers effectively utilized scrap/off-cuts for further manufacturing, with proper duty payment, and there was no evidence of diversion or misuse of inputs. Consequently, the impugned order demanding recovery of cenvat credit and penalties was set aside, highlighting the lack of merit in the department's claims regarding non-compliance with Cenvat Credit Rules. en-us Fri, 28 Oct 2016 00:00:00 +0530 Tue, 04 Apr 2017 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336339 The Tribunal ruled in favor of the appellant, dismissing allegations of non-return of inputs by job workers to the principal manufacturer. It was found that the job workers effectively utilized scrap/off-cuts for further manufacturing, with proper duty payment, and there was no evidence of diversion or misuse of inputs. Consequently, the impugned order demanding recovery of cenvat credit and penalties was set aside, highlighting the lack of merit in the department's claims regarding non-compliance with Cenvat Credit Rules. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336339