https://www.taxtmi.com/caselaws?id=374448 Credit reversal was held unnecessary where inputs kept in an approved warehouse were moved back and forth to the factory under documents and credit was taken only when the full invoiced quantity was consumed in manufacture. For rejected goods cleared as scrap, the note applies Rule 16 to state that, where no manufacture is undertaken on the returned goods, duty follows the transaction-value limb rather than reversal of the entire credit. It also notes that duty demands on testing clearances and repair clearances may require fresh factual verification, while goods sent for job work or cleared after delayed invoice generation due to system failure do not, on the stated facts, justify duty demands. 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 Credit reversal was held unnecessary where inputs kept in an approved warehouse were moved back and forth to the factory under documents and credit was taken only when the full invoiced quantity was consumed in manufacture. For rejected goods cleared as scrap, the note applies Rule 16 to state that, where no manufacture is undertaken on the returned goods, duty follows the transaction-value limb rather than reversal of the entire credit. It also notes that duty demands on testing clearances and repair clearances may require fresh factual verification, while goods sent for job work or cleared after delayed invoice generation due to system failure do not, on the stated facts, justify duty demands. Case-Laws Central Excise Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374448