https://www.taxtmi.com/caselaws?id=201661 The Tribunal allowed the appeal in favor of the appellants, holding that the denial of credit on specific excise invoices amounting to Rs.5,514 was unjustified. It was found that the supplier rectified duty payment discrepancies, enabling the appellants to avail credit for the entire duty paid. Additionally, the Tribunal confirmed that steel balls were eligible inputs, entitling the appellants to 100% credit. The penalty imposed was reduced in line with the credit denial issues, ultimately concluding the appeal in favor of the appellants. en-us Fri, 24 Sep 2010 00:00:00 +0530 Wed, 26 Jan 2011 20:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201661 The Tribunal allowed the appeal in favor of the appellants, holding that the denial of credit on specific excise invoices amounting to Rs.5,514 was unjustified. It was found that the supplier rectified duty payment discrepancies, enabling the appellants to avail credit for the entire duty paid. Additionally, the Tribunal confirmed that steel balls were eligible inputs, entitling the appellants to 100% credit. The penalty imposed was reduced in line with the credit denial issues, ultimately concluding the appeal in favor of the appellants. Case-Laws Central Excise Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201661