https://www.taxtmi.com/caselaws?id=346841 The Tribunal set aside the demand to reverse the credit of Rs. 52,548 related to compensation for defective inputs, finding insufficient evidence to support the Revenue's claim. However, the Tribunal upheld the confirmation of the credit of Rs. 28,408 on defective cylinders cleared as scrap, agreeing with the Revenue's position that converting cylinders into scrap does not qualify as manufacturing. As a result, the appeal was partially allowed, and the Order was modified accordingly. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 24 Aug 2017 07:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346841 The Tribunal set aside the demand to reverse the credit of Rs. 52,548 related to compensation for defective inputs, finding insufficient evidence to support the Revenue's claim. However, the Tribunal upheld the confirmation of the credit of Rs. 28,408 on defective cylinders cleared as scrap, agreeing with the Revenue's position that converting cylinders into scrap does not qualify as manufacturing. As a result, the appeal was partially allowed, and the Order was modified accordingly. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346841