https://www.taxtmi.com/caselaws?id=350716 Cenvat credit reversal was held unwarranted where the department could not reliably show that unprocessed inputs returned after job work were substituted with the assessee's own cenvatable stock; the homogeneous nature of the goods and the evidentiary gap meant the demand could not be sustained. The adjudication was also found vulnerable because statements relied upon by the department were used without permitting cross-examination, contrary to fair procedure. On these facts, the impugned demand was set aside with consequential relief to the assessee. en-us Mon, 03 Apr 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350716 Cenvat credit reversal was held unwarranted where the department could not reliably show that unprocessed inputs returned after job work were substituted with the assessee's own cenvatable stock; the homogeneous nature of the goods and the evidentiary gap meant the demand could not be sustained. The adjudication was also found vulnerable because statements relied upon by the department were used without permitting cross-examination, contrary to fair procedure. On these facts, the impugned demand was set aside with consequential relief to the assessee. Case-Laws Central Excise Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350716