https://www.taxtmi.com/caselaws?id=351296 Cenvat credit on duty-paid inputs used in manufacture was not required to be reversed merely because the inputs were later rejected, damaged or scrapped during the manufacturing process. The Tribunal treated the decisive question as whether the inputs had been issued for intended use and actually consumed in production, rather than whether they were subsequently written off in the accounts. A book write-off alone was insufficient to show that the goods were cleared as such or remained unused, particularly where shop-floor rejection records and line-rejection accounting supported manufacturing use. The denial of credit was therefore unjustified. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 11:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351296 Cenvat credit on duty-paid inputs used in manufacture was not required to be reversed merely because the inputs were later rejected, damaged or scrapped during the manufacturing process. The Tribunal treated the decisive question as whether the inputs had been issued for intended use and actually consumed in production, rather than whether they were subsequently written off in the accounts. A book write-off alone was insufficient to show that the goods were cleared as such or remained unused, particularly where shop-floor rejection records and line-rejection accounting supported manufacturing use. The denial of credit was therefore unjustified. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351296