https://www.taxtmi.com/caselaws?id=54219 Modvat/Cenvat credit cannot be denied merely because invoices describe the scrap as M.S. sheet offcuts or trimmings while the goods received are described differently, where the evidence shows receipt of the duty-paid quantity and no duty discrepancy. Credit remains available for inputs received in the factory through registered dealers, and the price paid to the dealer does not affect eligibility. If dealers' sorting, bundling, or segregation of scrap amounts to manufacture, that activity must be taxed separately rather than used to deny credit to the recipient. On these principles, the proposed duty demand, interest, and penalties were held unsustainable. en-us Fri, 15 Jul 2005 00:00:00 +0530 Sat, 27 Apr 2024 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54219 Modvat/Cenvat credit cannot be denied merely because invoices describe the scrap as M.S. sheet offcuts or trimmings while the goods received are described differently, where the evidence shows receipt of the duty-paid quantity and no duty discrepancy. Credit remains available for inputs received in the factory through registered dealers, and the price paid to the dealer does not affect eligibility. If dealers' sorting, bundling, or segregation of scrap amounts to manufacture, that activity must be taxed separately rather than used to deny credit to the recipient. On these principles, the proposed duty demand, interest, and penalties were held unsustainable. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54219