https://www.taxtmi.com/caselaws?id=343075 Credit on duty-paid inputs is admissible where the inputs were issued for manufacture and were rejected, damaged or became scrap during the manufacturing process; subsequent loss does not by itself show that the inputs were cleared as such or that the credit was wrongly taken. A mere write-off of the input value in the books is not conclusive proof of non-use, particularly where records and rejection notes show the items arose and were rejected in the manufacturing area during processing. Denial of credit was therefore not justified, and reversal was not required merely because the inputs were written off after such manufacturing-stage rejection or damage. en-us Mon, 08 May 2017 00:00:00 +0530 Thu, 18 May 2017 07:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343075 Credit on duty-paid inputs is admissible where the inputs were issued for manufacture and were rejected, damaged or became scrap during the manufacturing process; subsequent loss does not by itself show that the inputs were cleared as such or that the credit was wrongly taken. A mere write-off of the input value in the books is not conclusive proof of non-use, particularly where records and rejection notes show the items arose and were rejected in the manufacturing area during processing. Denial of credit was therefore not justified, and reversal was not required merely because the inputs were written off after such manufacturing-stage rejection or damage. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343075