https://www.taxtmi.com/caselaws?id=356979 Cenvat credit was not admissible where duty-paid raw materials were purchased for an area-based exempt unit and later diverted to another unit through endorsement of vouchers. The Tribunal held that the Cenvat Credit Rules, 2004 did not permit such voucher endorsement, and no supporting precedent was shown. Because the goods had already reached the exempt unit's chain, subsequent diversion could not cure the defect. Allowing credit in these circumstances would amount to a double benefit not contemplated by law, so the denial of credit was sustained. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356979 Cenvat credit was not admissible where duty-paid raw materials were purchased for an area-based exempt unit and later diverted to another unit through endorsement of vouchers. The Tribunal held that the Cenvat Credit Rules, 2004 did not permit such voucher endorsement, and no supporting precedent was shown. Because the goods had already reached the exempt unit's chain, subsequent diversion could not cure the defect. Allowing credit in these circumstances would amount to a double benefit not contemplated by law, so the denial of credit was sustained. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356979