https://www.taxtmi.com/caselaws?id=155766 The appeal against the rejection of the application for remission of duty on inputs in Work in Progress (WIP) under Rule 21 of Central Excise Rules of 2002 was dismissed. The judgment highlighted that Rule 21 does not apply to goods like inputs in WIP and emphasized that the recovery of Cenvat credit was not in dispute. Upholding the Order-in-Original (O-I-O) would not grant the department the right to recover Cenvat credit, and allowing the appeal would not absolve the appellant of non-payment if separate proceedings were initiated. Therefore, the application for remission, O-I-O, and appeal were dismissed as not maintainable. en-us Mon, 19 Jul 2010 00:00:00 +0530 Sat, 07 Sep 2013 15:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155766 The appeal against the rejection of the application for remission of duty on inputs in Work in Progress (WIP) under Rule 21 of Central Excise Rules of 2002 was dismissed. The judgment highlighted that Rule 21 does not apply to goods like inputs in WIP and emphasized that the recovery of Cenvat credit was not in dispute. Upholding the Order-in-Original (O-I-O) would not grant the department the right to recover Cenvat credit, and allowing the appeal would not absolve the appellant of non-payment if separate proceedings were initiated. Therefore, the application for remission, O-I-O, and appeal were dismissed as not maintainable. Case-Laws Central Excise Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155766