https://www.taxtmi.com/caselaws?id=360838 CENVAT credit reversal was not attracted because the department failed to prove that the inputs were cleared as such without duty payment. The record showed purchase orders, invoices and delivery challans linking the goods to refurbishing and fixture-related work, and the clearances were supported by duty payment. The allegation that the delivery challan particulars were manipulated was unsupported by evidence, and the assumption that the goods were bought under an earlier invoice was inconsistent with the documents produced. The CNC package and related components were traceable to later purchase invoices. On these facts, the demand could not be sustained. en-us Fri, 23 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 06:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360838 CENVAT credit reversal was not attracted because the department failed to prove that the inputs were cleared as such without duty payment. The record showed purchase orders, invoices and delivery challans linking the goods to refurbishing and fixture-related work, and the clearances were supported by duty payment. The allegation that the delivery challan particulars were manipulated was unsupported by evidence, and the assumption that the goods were bought under an earlier invoice was inconsistent with the documents produced. The CNC package and related components were traceable to later purchase invoices. On these facts, the demand could not be sustained. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360838