https://www.taxtmi.com/caselaws?id=387799 Cenvat credit recovery was treated as impermissible where the disputed input was cleared to a sister concern without use in the factory, but duty had already been paid on the normal transaction value for a substantial part and the remaining credit had been reversed. The Tribunal reasoned that once the credit component stood fully paid back or reversed, the same amount could not be recovered again. It also followed an earlier decision on an identical factual pattern, which had held recovery to be barred after acceptance of duty payment on the input. Recovery of the impugned credit was therefore not justified. en-us Mon, 29 Jul 2019 00:00:00 +0530 Sat, 02 Nov 2019 10:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387799 Cenvat credit recovery was treated as impermissible where the disputed input was cleared to a sister concern without use in the factory, but duty had already been paid on the normal transaction value for a substantial part and the remaining credit had been reversed. The Tribunal reasoned that once the credit component stood fully paid back or reversed, the same amount could not be recovered again. It also followed an earlier decision on an identical factual pattern, which had held recovery to be barred after acceptance of duty payment on the input. Recovery of the impugned credit was therefore not justified. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387799