https://www.taxtmi.com/caselaws?id=361798 Cenvat credit on inputs contained in defective dry cell batteries treated as waste or scrap was found to remain admissible where the issue had already been covered by an earlier final order in the assessee's own case on similar facts. The Tribunal applied that precedent for the relevant period and accepted that credit is allowable in respect of inputs embedded in waste, refuse or by-products arising during manufacture. On that basis, the contrary view in the impugned order was not accepted, and the demand for reversal of credit was held unsustainable. en-us Mon, 13 Nov 2017 00:00:00 +0530 Fri, 15 Jun 2018 07:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361798 Cenvat credit on inputs contained in defective dry cell batteries treated as waste or scrap was found to remain admissible where the issue had already been covered by an earlier final order in the assessee's own case on similar facts. The Tribunal applied that precedent for the relevant period and accepted that credit is allowable in respect of inputs embedded in waste, refuse or by-products arising during manufacture. On that basis, the contrary view in the impugned order was not accepted, and the demand for reversal of credit was held unsustainable. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361798