https://www.taxtmi.com/caselaws?id=344696 Cenvat credit on duty-paid molasses transferred within the same premises was held admissible even though the movement was supported by non-statutory challans or bills, because physical receipt and duty payment were established and the transfer document's form did not defeat substantive entitlement. Credit was also held not to be disallowable for molasses lost in transit before receipt in the chemical division, since the loss was treated as normal incidental loss in the course of movement and handling. On both counts, the assessee was found entitled to credit and consequential relief. en-us Tue, 14 Feb 2017 00:00:00 +0530 Sat, 24 Jun 2017 08:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344696 Cenvat credit on duty-paid molasses transferred within the same premises was held admissible even though the movement was supported by non-statutory challans or bills, because physical receipt and duty payment were established and the transfer document's form did not defeat substantive entitlement. Credit was also held not to be disallowable for molasses lost in transit before receipt in the chemical division, since the loss was treated as normal incidental loss in the course of movement and handling. On both counts, the assessee was found entitled to credit and consequential relief. Case-Laws Central Excise Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344696