https://www.taxtmi.com/caselaws?id=78411 The High Court dismissed the Department's appeal regarding the eligibility of Cenvat credit for imported generators, upholding the respondent's claim for 50% duty credit. The Tribunal's decision was influenced by a similar case in the High Court of Gujarat, unaware of the Supreme Court's ruling on the matter. The Department later sought rectification of the Tribunal's decision, citing the Supreme Court's judgment. The Tribunal granted the Department's application for condonation of delay, emphasizing adherence to statutory limitations while allowing rectification based on sufficient cause, illustrating the importance of procedural compliance and equitable considerations in such matters. en-us Thu, 29 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78411 The High Court dismissed the Department's appeal regarding the eligibility of Cenvat credit for imported generators, upholding the respondent's claim for 50% duty credit. The Tribunal's decision was influenced by a similar case in the High Court of Gujarat, unaware of the Supreme Court's ruling on the matter. The Department later sought rectification of the Tribunal's decision, citing the Supreme Court's judgment. The Tribunal granted the Department's application for condonation of delay, emphasizing adherence to statutory limitations while allowing rectification based on sufficient cause, illustrating the importance of procedural compliance and equitable considerations in such matters. Case-Laws Central Excise Thu, 29 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78411