https://www.taxtmi.com/caselaws?id=356702 CENVAT credit on inputs used in trial production and reverse engineering was admissible because "in relation to manufacture" under Rule 3 of the CENVAT Credit Rules, 2002 was read broadly to cover materials consumed in the manufacturing process. Denial of credit on R&D inputs was therefore improper. The demand computed at 8% or 10% of exempted clearances was unsustainable because the show-cause figures were unreliable and were rebutted by the assessee through errors in clearance, input consumption, and stock treatment. Revenue's appeal failed and the adjudicating authority's order was affirmed. en-us Thu, 01 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356702 CENVAT credit on inputs used in trial production and reverse engineering was admissible because "in relation to manufacture" under Rule 3 of the CENVAT Credit Rules, 2002 was read broadly to cover materials consumed in the manufacturing process. Denial of credit on R&D inputs was therefore improper. The demand computed at 8% or 10% of exempted clearances was unsustainable because the show-cause figures were unreliable and were rebutted by the assessee through errors in clearance, input consumption, and stock treatment. Revenue's appeal failed and the adjudicating authority's order was affirmed. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356702