https://www.taxtmi.com/caselaws?id=113941 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the respondents, ruling that using a photo-copy of the CESTAT's order as a duty paying document for availing credit was valid. The Tribunal found that the respondents were not seeking fresh credit but reinstating credit previously availed. It dismissed the Revenue's appeal, emphasizing that the proper procedure for availing consequential relief was through reinstating credit based on the Tribunal's decision, not through a refund application. en-us Fri, 25 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 13:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113941 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the respondents, ruling that using a photo-copy of the CESTAT's order as a duty paying document for availing credit was valid. The Tribunal found that the respondents were not seeking fresh credit but reinstating credit previously availed. It dismissed the Revenue's appeal, emphasizing that the proper procedure for availing consequential relief was through reinstating credit based on the Tribunal's decision, not through a refund application. Case-Laws Central Excise Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113941