https://www.taxtmi.com/caselaws?id=207010 Credit restored in the Cenvat account after appellate setting aside of the demand could not be denied merely because it was not supported by a document under Rule 7 of the Cenvat Credit Rules, 2002. The re-credit was a natural consequence of appellate relief, and the absence of the words "with consequential relief" in the appellate order did not extinguish that effect. The amount earlier reversed was treated in substance as a pre-deposit under section 35F of the Central Excise Act, 1944, so the assessee was not required to file a separate refund claim once the demand was set aside. en-us Wed, 28 Sep 2011 00:00:00 +0530 Sat, 18 Aug 2012 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207010 Credit restored in the Cenvat account after appellate setting aside of the demand could not be denied merely because it was not supported by a document under Rule 7 of the Cenvat Credit Rules, 2002. The re-credit was a natural consequence of appellate relief, and the absence of the words "with consequential relief" in the appellate order did not extinguish that effect. The amount earlier reversed was treated in substance as a pre-deposit under section 35F of the Central Excise Act, 1944, so the assessee was not required to file a separate refund claim once the demand was set aside. Case-Laws Central Excise Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207010