https://www.taxtmi.com/caselaws?id=466858 Cenvat credit on steel items used in the factory was remitted for fresh consideration because the denial had relied on a retrospective reading of the amended input definition that was later undermined, and the factual use of the goods required reconsideration. Credit on service tax paid for renting a godown outside the factory and for construction or repair of a warehouse shed was admissible because storage use outside the factory did not by itself defeat credit and the shed work was connected with manufacture. Demand on alleged illicit clearance of waste and scrap was unsustainable absent proof that credit had been taken on the underlying machinery. The personal penalty under Rule 26 was also set aside. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 23 Feb 2026 19:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466858 Cenvat credit on steel items used in the factory was remitted for fresh consideration because the denial had relied on a retrospective reading of the amended input definition that was later undermined, and the factual use of the goods required reconsideration. Credit on service tax paid for renting a godown outside the factory and for construction or repair of a warehouse shed was admissible because storage use outside the factory did not by itself defeat credit and the shed work was connected with manufacture. Demand on alleged illicit clearance of waste and scrap was unsustainable absent proof that credit had been taken on the underlying machinery. The personal penalty under Rule 26 was also set aside. Case-Laws Central Excise Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466858