https://www.taxtmi.com/caselaws?id=788611 In de novo CENVAT credit proceedings, an adjudicating authority must comply with remand directions and record clear factual findings linking the provision invoked to the alleged ineligibility of credit. A demand cannot be sustained merely by referring to Rule 4(1) of the CENVAT Credit Rules, 2004 or by alleging false GRNs without determining whether inputs were received and used under the job-work arrangement. The order was therefore set aside as unsustainable and the matter remitted for fresh adjudication on the appellant's submissions and the factual matrix under the CENVAT credit scheme. en-us Thu, 22 Jan 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788611 In de novo CENVAT credit proceedings, an adjudicating authority must comply with remand directions and record clear factual findings linking the provision invoked to the alleged ineligibility of credit. A demand cannot be sustained merely by referring to Rule 4(1) of the CENVAT Credit Rules, 2004 or by alleging false GRNs without determining whether inputs were received and used under the job-work arrangement. The order was therefore set aside as unsustainable and the matter remitted for fresh adjudication on the appellant's submissions and the factual matrix under the CENVAT credit scheme. Case-Laws Central Excise Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788611