https://www.taxtmi.com/caselaws?id=336469 Where inputs or waste are sent for job work under the Cenvat Credit Rules and returned after processing with proper accounting, no separate duty arises on the job worker absent evidence of diversion or unaccounted clearance. The CESTAT also held that theoretical input-output norms cannot be used to allege excess production or clandestine removal when the scrap and waste involved have materially different recovery percentages and no reliable yield study or other factual proof supports the demand. On these findings, the duty demand and penalties could not survive, and the impugned adjudication was set aside. en-us Wed, 21 Sep 2016 00:00:00 +0530 Thu, 22 Dec 2016 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336469 Where inputs or waste are sent for job work under the Cenvat Credit Rules and returned after processing with proper accounting, no separate duty arises on the job worker absent evidence of diversion or unaccounted clearance. The CESTAT also held that theoretical input-output norms cannot be used to allege excess production or clandestine removal when the scrap and waste involved have materially different recovery percentages and no reliable yield study or other factual proof supports the demand. On these findings, the duty demand and penalties could not survive, and the impugned adjudication was set aside. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336469