https://www.taxtmi.com/caselaws?id=374448 CENVAT credit reversal under Rule 3(5) is unnecessary where inputs returned to an approved warehouse had not already attracted excess credit; the reversal demand was set aside. For rejected goods returned under Rule 16 and cleared as scrap without further manufacture, duty is payable on transaction value under the applicable limb of Rule 16(2), not through reversal of the full credit; the differential-duty demand was set aside. Demands concerning testing and repair clearances required fresh factual verification and were remanded. Duty on inputs and capital goods sent for permitted job work and returned within time was unsustainable. Delayed invoice generation following system failure did not establish non-payment of duty where duty had been paid on clearance. The appeal was partly allowed. en-us Tue, 13 Nov 2018 00:00:00 +0530 Fri, 01 Feb 2019 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374448 CENVAT credit reversal under Rule 3(5) is unnecessary where inputs returned to an approved warehouse had not already attracted excess credit; the reversal demand was set aside. For rejected goods returned under Rule 16 and cleared as scrap without further manufacture, duty is payable on transaction value under the applicable limb of Rule 16(2), not through reversal of the full credit; the differential-duty demand was set aside. Demands concerning testing and repair clearances required fresh factual verification and were remanded. Duty on inputs and capital goods sent for permitted job work and returned within time was unsustainable. Delayed invoice generation following system failure did not establish non-payment of duty where duty had been paid on clearance. The appeal was partly allowed. Case-Laws Central Excise Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374448