https://www.taxtmi.com/caselaws?id=342155 On removal of inputs as such to a sister concern, the duty payable is limited to the Cenvat credit actually availed on receipt of those inputs, so no demand can be sustained for a portion on which no credit was taken. As the assessee had availed only 99.6% credit after accounting for transit loss, liability arose only to that extent, and the demand on the remaining 0.4% was untenable. The record also showed that the assessee corrected a quantification error and paid the admitted amount with interest before the show-cause notice. en-us Mon, 17 Apr 2017 00:00:00 +0530 Wed, 07 Feb 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342155 On removal of inputs as such to a sister concern, the duty payable is limited to the Cenvat credit actually availed on receipt of those inputs, so no demand can be sustained for a portion on which no credit was taken. As the assessee had availed only 99.6% credit after accounting for transit loss, liability arose only to that extent, and the demand on the remaining 0.4% was untenable. The record also showed that the assessee corrected a quantification error and paid the admitted amount with interest before the show-cause notice. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342155