https://www.taxtmi.com/caselaws?id=32589 Unutilised Cenvat credit relating to duty-paid inputs used in exported goods was held refundable in cash, and denial merely because the inputs were not consumed in the same month was treated as a technical objection where the inputs were in fact used in later months for exports. Scrap generated in manufacture was held dutiable; however, the concessional rate under the relevant notification was directed to be extended on substantial compliance, and the demand was confined to the normal period because the extended period was not available on the facts. The unreversed amount was also held recoverable by debit in the Cenvat account, with cash payment left to the assessee's convenience. en-us Tue, 16 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32589 Unutilised Cenvat credit relating to duty-paid inputs used in exported goods was held refundable in cash, and denial merely because the inputs were not consumed in the same month was treated as a technical objection where the inputs were in fact used in later months for exports. Scrap generated in manufacture was held dutiable; however, the concessional rate under the relevant notification was directed to be extended on substantial compliance, and the demand was confined to the normal period because the extended period was not available on the facts. The unreversed amount was also held recoverable by debit in the Cenvat account, with cash payment left to the assessee's convenience. Case-Laws Central Excise Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32589