https://www.taxtmi.com/caselaws?id=759780 CESTAT DELHI held that a manufacturer incorrectly availed CENVAT credit on Aluminium Rod, Aluminium Wire, and PVC Compound during 2015-18, which were not declared as raw materials in Form B of Central Excise Registration and were not inputs for final products. The tribunal noted appellant's claim of reversing credit upon clearance and paying interest for the availment period. The impugned order was set aside and matter remanded to adjudicating authority to allow appellant opportunity to present documentary evidence substantiating their claim of credit reversal and interest payment. Appeal allowed by way of remand. en-us Tue, 08 Oct 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759780 CESTAT DELHI held that a manufacturer incorrectly availed CENVAT credit on Aluminium Rod, Aluminium Wire, and PVC Compound during 2015-18, which were not declared as raw materials in Form B of Central Excise Registration and were not inputs for final products. The tribunal noted appellant's claim of reversing credit upon clearance and paying interest for the availment period. The impugned order was set aside and matter remanded to adjudicating authority to allow appellant opportunity to present documentary evidence substantiating their claim of credit reversal and interest payment. Appeal allowed by way of remand. Case-Laws Central Excise Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759780