CENVAT Credit Denied on Rejected Inputs; Credit Denial Unsustainable if Duty Paid on Waste Goods.

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....CENVAT credit - inputs - short received inputs from job-worker - denial of credit on the ground that certain inputs were rejected/ spoiled by the job worker and certain inputs were not received back by the appellant from the job worker - when duty is paid on such waste or rejected goods, demand cannot be sustained....