https://www.taxtmi.com/caselaws?id=345785 Cenvat credit was held wrongly denied where the record did not establish that capital goods were used solely for exempted job-work goods; the surrounding facts showed mixed use, so the demand failed. Duty on the component washing machine was also unsustainable because the evidence showed only a developing prototype with no proof of completed, marketable manufacture. Allegations that challan entries for capital goods supplied by the principal were falsified likewise failed, since the return period had not expired and no concoction was proved; at most, the matter disclosed a technical irregularity. The impugned order was set aside and consequential relief followed. en-us Tue, 25 Jul 2017 00:00:00 +0530 Thu, 27 Jul 2017 08:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345785 Cenvat credit was held wrongly denied where the record did not establish that capital goods were used solely for exempted job-work goods; the surrounding facts showed mixed use, so the demand failed. Duty on the component washing machine was also unsustainable because the evidence showed only a developing prototype with no proof of completed, marketable manufacture. Allegations that challan entries for capital goods supplied by the principal were falsified likewise failed, since the return period had not expired and no concoction was proved; at most, the matter disclosed a technical irregularity. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345785