https://www.taxtmi.com/caselaws?id=201318 The High Court upheld the Tribunal's decision, ruling in favor of the respondent. The court found that discrepancies in sheet thickness did not impact the eligibility for Cenvat credit as duty payment was weight-based, not thickness-based. It was concluded that denying credit based solely on thickness differences was unjustified, and the Revenue failed to prove any suppression or misdeclaration by the assessee. As the assessee received the duty-paid inputs for which credit was claimed, the appeal was disposed of with no costs awarded. en-us Wed, 24 Nov 2010 00:00:00 +0530 Thu, 19 May 2011 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201318 The High Court upheld the Tribunal's decision, ruling in favor of the respondent. The court found that discrepancies in sheet thickness did not impact the eligibility for Cenvat credit as duty payment was weight-based, not thickness-based. It was concluded that denying credit based solely on thickness differences was unjustified, and the Revenue failed to prove any suppression or misdeclaration by the assessee. As the assessee received the duty-paid inputs for which credit was claimed, the appeal was disposed of with no costs awarded. Case-Laws Central Excise Wed, 24 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201318