https://www.taxtmi.com/caselaws?id=119316 The appeal was partially allowed by the Appellate Tribunal CESTAT, Kolkata, on June 30, 2005. The judge set aside the penalty imposed on the appellants for claiming CENVAT credit on explosives used in mines, emphasizing that penalizing parties for interpretation issues was inappropriate. The judge noted that the appellants' actions aligned with previous practices permitted by the Department and Tribunal before subsequent legal changes disallowed such credits. The appeal outcome favored the appellants by revoking the penalty while rejecting other modifications sought. en-us Thu, 30 Jun 2005 00:00:00 +0530 Tue, 10 Jul 2012 13:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119316 The appeal was partially allowed by the Appellate Tribunal CESTAT, Kolkata, on June 30, 2005. The judge set aside the penalty imposed on the appellants for claiming CENVAT credit on explosives used in mines, emphasizing that penalizing parties for interpretation issues was inappropriate. The judge noted that the appellants' actions aligned with previous practices permitted by the Department and Tribunal before subsequent legal changes disallowed such credits. The appeal outcome favored the appellants by revoking the penalty while rejecting other modifications sought. Case-Laws Central Excise Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119316