https://www.taxtmi.com/caselaws?id=78618 The Court upheld the Tribunal's decision, dismissing the Revenue's appeal under Section 35-G of the Central Excise Act, 1944. The Tribunal found no evidence of intentional evasion by the respondent in availing Cenvat Credit, allowing them to retain the credit despite the duty paid being more than due. The Tribunal emphasized the lack of proof of misconduct and ruled in favor of the respondent, citing previous judgments and circulars supporting the availing of Cenvat Credit to the extent of duty paid. The appeal was dismissed based on the Tribunal's decision, with no valid substantial questions of law identified. en-us Thu, 22 Jul 2010 00:00:00 +0530 Fri, 03 Dec 2010 22:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78618 The Court upheld the Tribunal's decision, dismissing the Revenue's appeal under Section 35-G of the Central Excise Act, 1944. The Tribunal found no evidence of intentional evasion by the respondent in availing Cenvat Credit, allowing them to retain the credit despite the duty paid being more than due. The Tribunal emphasized the lack of proof of misconduct and ruled in favor of the respondent, citing previous judgments and circulars supporting the availing of Cenvat Credit to the extent of duty paid. The appeal was dismissed based on the Tribunal's decision, with no valid substantial questions of law identified. Case-Laws Central Excise Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78618