https://www.taxtmi.com/caselaws?id=365137 CENVAT credit could not be reversed merely because processing losses were alleged to exceed industry norms; comparative loss percentages and benchmark-based calculations, without proof of non-receipt of inputs or clandestine removal, were insufficient to sustain the demand. However, where invoices showed transport of inputs in cars and autos incapable of carrying the stated quantity, the department's evidence shifted the burden to the assessee to prove actual receipt, which it failed to do. On that basis, credit linked to impossible transport particulars was inadmissible and the corresponding demand and penalty were sustained, while the demand based only on abnormal loss calculations was set aside. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365137 CENVAT credit could not be reversed merely because processing losses were alleged to exceed industry norms; comparative loss percentages and benchmark-based calculations, without proof of non-receipt of inputs or clandestine removal, were insufficient to sustain the demand. However, where invoices showed transport of inputs in cars and autos incapable of carrying the stated quantity, the department's evidence shifted the burden to the assessee to prove actual receipt, which it failed to do. On that basis, credit linked to impossible transport particulars was inadmissible and the corresponding demand and penalty were sustained, while the demand based only on abnormal loss calculations was set aside. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365137