https://www.taxtmi.com/caselaws?id=125067 The Tribunal upheld the Commissioner (Appeals)' decision to reject the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004. The appellant's argument that a one-to-one correlation between inputs and finished goods was not required was dismissed. It was established that the credit was utilized for home consumption, making the appellant ineligible for the refund amount. The appeal was therefore dismissed, affirming the decision of the Commissioner (Appeals). en-us Mon, 08 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 11:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125067 The Tribunal upheld the Commissioner (Appeals)' decision to reject the appellant's refund claim under Rule 5 of Cenvat Credit Rules, 2004. The appellant's argument that a one-to-one correlation between inputs and finished goods was not required was dismissed. It was established that the credit was utilized for home consumption, making the appellant ineligible for the refund amount. The appeal was therefore dismissed, affirming the decision of the Commissioner (Appeals). Case-Laws Central Excise Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125067