https://www.taxtmi.com/caselaws?id=340577 Cenvat credit was allowed where invoices carried the head office address, because the inputs were shown by records to have been received and used in the factory, and a technical invoice discrepancy did not defeat entitlement. Waste and scrap generated during dismantling and cutting of used tyres were not treated as excisable merely because they were saleable or had value, so the central excise duty demand was set aside. Credit taken on capital goods in the first year instead of the next year was treated as an early availment error; the demand was dropped after reversal, interest on delayed reversal was confirmed, and the penalty was reduced. en-us Fri, 17 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340577 Cenvat credit was allowed where invoices carried the head office address, because the inputs were shown by records to have been received and used in the factory, and a technical invoice discrepancy did not defeat entitlement. Waste and scrap generated during dismantling and cutting of used tyres were not treated as excisable merely because they were saleable or had value, so the central excise duty demand was set aside. Credit taken on capital goods in the first year instead of the next year was treated as an early availment error; the demand was dropped after reversal, interest on delayed reversal was confirmed, and the penalty was reduced. Case-Laws Central Excise Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340577