https://www.taxtmi.com/caselaws?id=201369 The Tribunal held that debits in the SFIS certificates constituted duty payment, not exemption, thus Rule 6(3)(b) of Cenvat Credit Rules, 2004 did not apply. The appeal was allowed with consequential relief, setting aside the previous order. The decision was rendered on 24-5-2010. en-us Mon, 24 May 2010 00:00:00 +0530 Wed, 05 Jan 2011 14:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201369 The Tribunal held that debits in the SFIS certificates constituted duty payment, not exemption, thus Rule 6(3)(b) of Cenvat Credit Rules, 2004 did not apply. The appeal was allowed with consequential relief, setting aside the previous order. The decision was rendered on 24-5-2010. Case-Laws Customs Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201369