https://www.taxtmi.com/caselaws?id=358722 The court ruled in favor of the appellant, stating that there was no legal obligation to repay the Cenvat credit on raw material at the time of factory closure. The judge emphasized the appellant's right to use the credit without the need for a direct link between raw materials and final products. Due to insufficient evidence supporting the Revenue's claim of raw material removal and the appellant's argument of manufacturing loss, the demand for credit repayment was set aside, and the appeal was allowed with consequential relief granted. en-us Thu, 05 Apr 2018 00:00:00 +0530 Fri, 14 Sep 2018 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358722 The court ruled in favor of the appellant, stating that there was no legal obligation to repay the Cenvat credit on raw material at the time of factory closure. The judge emphasized the appellant's right to use the credit without the need for a direct link between raw materials and final products. Due to insufficient evidence supporting the Revenue's claim of raw material removal and the appellant's argument of manufacturing loss, the demand for credit repayment was set aside, and the appeal was allowed with consequential relief granted. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358722