https://www.taxtmi.com/caselaws?id=201972 The Tribunal interpreted the term "CVD" in the Cenvat Credit Rules to include both types of additional duties under the Customs Tariff Act. The appellants were granted Cenvat credit on the disputed duties. Regarding time limitation and penalty, the Tribunal ruled in favor of the appellants, deeming the demand time-barred and rejecting the penalty due to no intentional wrongdoing. The appeal was allowed, setting aside the Commissioner's order and providing consequential relief to the appellants. en-us Mon, 09 Aug 2010 00:00:00 +0530 Wed, 02 Feb 2011 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201972 The Tribunal interpreted the term "CVD" in the Cenvat Credit Rules to include both types of additional duties under the Customs Tariff Act. The appellants were granted Cenvat credit on the disputed duties. Regarding time limitation and penalty, the Tribunal ruled in favor of the appellants, deeming the demand time-barred and rejecting the penalty due to no intentional wrongdoing. The appeal was allowed, setting aside the Commissioner's order and providing consequential relief to the appellants. Case-Laws Central Excise Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201972