https://www.taxtmi.com/caselaws?id=360404 CENVAT credit reversal was not required from the principal manufacturer where the job worker had accounted for scrap generated during processing and paid central excise duty on it. The Revenue failed to dislodge the job worker's quantification of scrap, and there was no evidence that the inputs sent for job work were incorrectly accounted for or not received back. A general assertion that there was no loss in wire drawing was insufficient, especially where cutting, trimming, and insulation could cause loss. Earlier Tribunal decisions relied on below were not effectively challenged, so the demand was held unsustainable. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 17 May 2018 05:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360404 CENVAT credit reversal was not required from the principal manufacturer where the job worker had accounted for scrap generated during processing and paid central excise duty on it. The Revenue failed to dislodge the job worker's quantification of scrap, and there was no evidence that the inputs sent for job work were incorrectly accounted for or not received back. A general assertion that there was no loss in wire drawing was insufficient, especially where cutting, trimming, and insulation could cause loss. Earlier Tribunal decisions relied on below were not effectively challenged, so the demand was held unsustainable. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360404