Demand for Cenvat credit cannot be raised based on bald SCN

Sun Pharmaceuticals Industries Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the department raised the demand assuming that the appellant have taken Cenvat credit on steel material at the time of use thereof. Therefore, the demand was raised on the scrap of such material. However, in the SCN no evidence was adduced even of a sample case that the appellant have availed Cenvat credit in the goods in question. Moreover, the appellant have submitted the purchase register and the Cenvat register for the relevant period from which, it can be clearly established that the appellant ...