https://www.taxtmi.com/caselaws?id=78333 The Tribunal concluded that the appeal required a detailed interpretation of legal provisions without any indication of suppression or misstatement by the respondents. The Commissioner (Appeals) order was set aside, restoring the Original Authority's decision to allow credit to a limited extent. The Tribunal upheld the demand for interest on the redetermined amount and maintained the setting aside of the penalty imposed. The judgment clarified the restrictions on credit availability for duty paid on goods from a 100% EOU, aligning with legal provisions and past precedents to resolve the dispute. en-us Fri, 22 Jan 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78333 The Tribunal concluded that the appeal required a detailed interpretation of legal provisions without any indication of suppression or misstatement by the respondents. The Commissioner (Appeals) order was set aside, restoring the Original Authority's decision to allow credit to a limited extent. The Tribunal upheld the demand for interest on the redetermined amount and maintained the setting aside of the penalty imposed. The judgment clarified the restrictions on credit availability for duty paid on goods from a 100% EOU, aligning with legal provisions and past precedents to resolve the dispute. Case-Laws Central Excise Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78333