https://www.taxtmi.com/caselaws?id=358037 The Tribunal set aside the impugned order in favor of the appellant in an appeal concerning irregularly availed CENVAT credit on rejected goods not reprocessed. The demand for duty on waste fabrics was deemed unsustainable due to lack of proper investigation and failure to consider relevant instructions and precedents. The appellant successfully argued that the rejected goods were recycled in manufacturing, justifying the denial of credit and penalties imposed. The decision emphasized the principle of not imposing double duty without evidence of non-payment, ultimately allowing the appeal. en-us Thu, 08 Feb 2018 00:00:00 +0530 Fri, 06 Mar 2020 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358037 The Tribunal set aside the impugned order in favor of the appellant in an appeal concerning irregularly availed CENVAT credit on rejected goods not reprocessed. The demand for duty on waste fabrics was deemed unsustainable due to lack of proper investigation and failure to consider relevant instructions and precedents. The appellant successfully argued that the rejected goods were recycled in manufacturing, justifying the denial of credit and penalties imposed. The decision emphasized the principle of not imposing double duty without evidence of non-payment, ultimately allowing the appeal. Case-Laws Central Excise Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358037