https://www.taxtmi.com/caselaws?id=781301 CESTAT KOLKATA - AT allowed the appeal, holding that moisture loss recorded as evaporation is an accounting entry and does not vitiate entitlement to Cenvat credit where duty was paid on total input quantity and no diversion or prior loss of inputs is shown. The tribunal applied earlier larger-bench precedent to set aside the denial of credit. The confirmed demand under the extended period was held time-barred because credits were declared in monthly returns and accounted for in books, negating suppression. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781301 CESTAT KOLKATA - AT allowed the appeal, holding that moisture loss recorded as evaporation is an accounting entry and does not vitiate entitlement to Cenvat credit where duty was paid on total input quantity and no diversion or prior loss of inputs is shown. The tribunal applied earlier larger-bench precedent to set aside the denial of credit. The confirmed demand under the extended period was held time-barred because credits were declared in monthly returns and accounted for in books, negating suppression. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781301