https://www.taxtmi.com/caselaws?id=439620 Pro-rata reversal of Cenvat credit was held unwarranted where the short receipt of processed inputs from job workers reflected wastage or scrap arising during job work. The shortage was within prescribed input-output norms, supported by work orders and job-work permission, and the job workers had discharged duty on clearance of waste and scrap. Following its earlier view, the Tribunal treated credit as admissible even where inputs were contained in waste, refuse, or by-products generated in processing. The departmental demand was therefore not sustainable. en-us Wed, 28 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 08:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439620 Pro-rata reversal of Cenvat credit was held unwarranted where the short receipt of processed inputs from job workers reflected wastage or scrap arising during job work. The shortage was within prescribed input-output norms, supported by work orders and job-work permission, and the job workers had discharged duty on clearance of waste and scrap. Following its earlier view, the Tribunal treated credit as admissible even where inputs were contained in waste, refuse, or by-products generated in processing. The departmental demand was therefore not sustainable. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439620