https://www.taxtmi.com/caselaws?id=153862 The Tribunal remanded the case for fresh adjudication, finding that the clearance of Iron Ore Fines and Coke Breeze without duty payment did not warrant denial of Cenvat credit. The Tribunal emphasized the appellants' arguments based on precedents and highlighted the failure of the Commissioner to consider relevant cases initially. Additionally, the Tribunal found merit in the appellants' claim of undue hardship under Section 35F of the Central Excise Act, 1944, and remanded the matter for further consideration based on legal interpretations and fairness principles. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 12 Oct 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153862 The Tribunal remanded the case for fresh adjudication, finding that the clearance of Iron Ore Fines and Coke Breeze without duty payment did not warrant denial of Cenvat credit. The Tribunal emphasized the appellants' arguments based on precedents and highlighted the failure of the Commissioner to consider relevant cases initially. Additionally, the Tribunal found merit in the appellants' claim of undue hardship under Section 35F of the Central Excise Act, 1944, and remanded the matter for further consideration based on legal interpretations and fairness principles. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153862