https://www.taxtmi.com/caselaws?id=190383 The Tribunal ruled in favor of the appellant, rejecting the Revenue's argument to reduce Cenvat credit due to reimbursement for substandard inputs. The decision emphasized that as long as duty paid remains unchanged, there is no need to vary the credit, even if reimbursements are received from suppliers. The Tribunal highlighted the importance of providing concrete evidence to support claims about the usability of damaged inputs in manufacturing. This judgment clarifies principles governing Cenvat credit reduction and underscores the necessity of maintaining the link between duty paid and credit claimed. en-us Mon, 30 Nov 2015 00:00:00 +0530 Tue, 14 Feb 2017 08:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190383 The Tribunal ruled in favor of the appellant, rejecting the Revenue's argument to reduce Cenvat credit due to reimbursement for substandard inputs. The decision emphasized that as long as duty paid remains unchanged, there is no need to vary the credit, even if reimbursements are received from suppliers. The Tribunal highlighted the importance of providing concrete evidence to support claims about the usability of damaged inputs in manufacturing. This judgment clarifies principles governing Cenvat credit reduction and underscores the necessity of maintaining the link between duty paid and credit claimed. Case-Laws Central Excise Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190383