https://www.taxtmi.com/caselaws?id=202239 The Tribunal ruled in favor of the assessees in a case concerning the classification of goods under different Chapter Headings and the recovery of differential duty. The dispute centered on the application of Rule 9(1)(b) of the Cenvat Credit Rules, 2004, regarding the eligibility of credit taken by the assessees based on supplementary invoices. The Tribunal held that the restriction under Rule 9(1)(b) did not apply to the assessees as the duty demand against the manufacturer was confirmed after the assessees had already taken credit. Consequently, the Tribunal allowed the appeal, setting aside the lower appellate authority's decision and ruling in favor of the assessees. en-us Wed, 23 Jun 2010 00:00:00 +0530 Tue, 22 Feb 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202239 The Tribunal ruled in favor of the assessees in a case concerning the classification of goods under different Chapter Headings and the recovery of differential duty. The dispute centered on the application of Rule 9(1)(b) of the Cenvat Credit Rules, 2004, regarding the eligibility of credit taken by the assessees based on supplementary invoices. The Tribunal held that the restriction under Rule 9(1)(b) did not apply to the assessees as the duty demand against the manufacturer was confirmed after the assessees had already taken credit. Consequently, the Tribunal allowed the appeal, setting aside the lower appellate authority's decision and ruling in favor of the assessees. Case-Laws Central Excise Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202239