https://www.taxtmi.com/caselaws?id=338493 Cenvat credit denial was unsustainable where the show cause notice did not specifically allege that the inputs were non-duty paid, not received in the factory, or not used in production; such unparticularised allegations could not justify disallowance, so the credit disallowance was set aside. Duty demand for alleged stock shortage was also unsustainable because the goods had not reached RG-1 stage and were not required to be reflected as finished stock in the same manner as completed goods; that demand was set aside. A further demand based only on eye estimation, without actual weighment or reliable stock verification, lacked evidentiary certainty and was similarly set aside, resulting in relief to the assessee. en-us Fri, 11 Nov 2016 00:00:00 +0530 Mon, 06 Feb 2017 09:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338493 Cenvat credit denial was unsustainable where the show cause notice did not specifically allege that the inputs were non-duty paid, not received in the factory, or not used in production; such unparticularised allegations could not justify disallowance, so the credit disallowance was set aside. Duty demand for alleged stock shortage was also unsustainable because the goods had not reached RG-1 stage and were not required to be reflected as finished stock in the same manner as completed goods; that demand was set aside. A further demand based only on eye estimation, without actual weighment or reliable stock verification, lacked evidentiary certainty and was similarly set aside, resulting in relief to the assessee. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338493