https://www.taxtmi.com/caselaws?id=444936 A duty demand for alleged clearance of imported pure lead ingot as such could not be sustained because the record contained no affirmative evidence of excess CENVAT credit availment, diversion of inputs, or unauthorised removal without use in manufacture. The department's case rested only on presumption that imports were unnecessary because the assessee manufactured the same product, but the assessee's explanation that imports met a shortfall in requirement was consistent with normal business practice. In the absence of proof of contravention, the excise duty demand failed, and the consequential interest and penalty also could not survive. en-us Mon, 26 Jun 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444936 A duty demand for alleged clearance of imported pure lead ingot as such could not be sustained because the record contained no affirmative evidence of excess CENVAT credit availment, diversion of inputs, or unauthorised removal without use in manufacture. The department's case rested only on presumption that imports were unnecessary because the assessee manufactured the same product, but the assessee's explanation that imports met a shortfall in requirement was consistent with normal business practice. In the absence of proof of contravention, the excise duty demand failed, and the consequential interest and penalty also could not survive. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444936