https://www.taxtmi.com/caselaws?id=345530 Cenvat credit disputes arising from shortages of clinker and HDPE bags were examined on the basis of physical verification, inventory records and the absence of evidence of clandestine removal. The Tribunal treated clinker as a material prone to handling and manufacturing loss and noted that the opening stock was not physically available and the new management had not maintained proper inventory. Credit was therefore denied for the disputed clinker quantity, but relief was granted for HDPE bags. In the absence of suppression or contumacious conduct, the remaining credit demand and penalties were set aside. en-us Thu, 20 Apr 2017 00:00:00 +0530 Thu, 20 Jul 2017 07:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345530 Cenvat credit disputes arising from shortages of clinker and HDPE bags were examined on the basis of physical verification, inventory records and the absence of evidence of clandestine removal. The Tribunal treated clinker as a material prone to handling and manufacturing loss and noted that the opening stock was not physically available and the new management had not maintained proper inventory. Credit was therefore denied for the disputed clinker quantity, but relief was granted for HDPE bags. In the absence of suppression or contumacious conduct, the remaining credit demand and penalties were set aside. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345530