https://www.taxtmi.com/caselaws?id=155803 The appeal was allowed, setting aside the order of the Assistant Commissioner. The court ruled in favor of the appellant, determining that no excess credit was payable due to the correct interpretation of rules regarding the inclusion of Special Additional Duty. The appellant was not liable for interest or penalty as they had followed the law in good faith. The judgment stressed the importance of clarity in interpreting rules for cenvat credit eligibility. en-us Thu, 28 Jan 2010 00:00:00 +0530 Sat, 07 Sep 2013 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155803 The appeal was allowed, setting aside the order of the Assistant Commissioner. The court ruled in favor of the appellant, determining that no excess credit was payable due to the correct interpretation of rules regarding the inclusion of Special Additional Duty. The appellant was not liable for interest or penalty as they had followed the law in good faith. The judgment stressed the importance of clarity in interpreting rules for cenvat credit eligibility. Case-Laws Customs Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155803