https://www.taxtmi.com/caselaws?id=361499 Aluminium articles used in the manufacture of ferro-alloy were treated as inputs for Cenvat purposes where the record showed their use at different stages of the process, including in relation to spent catalyst. The consumption table and the director's statements supported the explanation that different aluminium forms were used initially and later, and the Department produced no material to disprove their use in manufacture or to show that the purchased aluminium was not an input. On that basis, the denial of Cenvat credit and the associated penalties were held unsustainable, and the assessee succeeded. en-us Wed, 06 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361499 Aluminium articles used in the manufacture of ferro-alloy were treated as inputs for Cenvat purposes where the record showed their use at different stages of the process, including in relation to spent catalyst. The consumption table and the director's statements supported the explanation that different aluminium forms were used initially and later, and the Department produced no material to disprove their use in manufacture or to show that the purchased aluminium was not an input. On that basis, the denial of Cenvat credit and the associated penalties were held unsustainable, and the assessee succeeded. Case-Laws Central Excise Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361499