https://www.taxtmi.com/caselaws?id=31657 Suo motu re-credit of a wrongly debited Cenvat amount in RG23A Part-II was permissible as a mere arithmetical adjustment where the earlier debit had been made without final legal determination, so the correction was allowed. Credit taken on returned or rejected goods sold as scrap was inadmissible because the record did not show any manufacturing process on those goods; that portion of the demand was upheld. Since the credit on the scrap-related clearances had been incorrectly availed and utilised, the penalty under the Cenvat Credit Rules was also sustained. en-us Tue, 22 Jul 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31657 Suo motu re-credit of a wrongly debited Cenvat amount in RG23A Part-II was permissible as a mere arithmetical adjustment where the earlier debit had been made without final legal determination, so the correction was allowed. Credit taken on returned or rejected goods sold as scrap was inadmissible because the record did not show any manufacturing process on those goods; that portion of the demand was upheld. Since the credit on the scrap-related clearances had been incorrectly availed and utilised, the penalty under the Cenvat Credit Rules was also sustained. Case-Laws Central Excise Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31657