https://www.taxtmi.com/caselaws?id=208347 The Tribunal allowed the appeals by M/s Transatlantic Packaging Pvt. Ltd and M/s Sun Pharma Industries Ltd for refund claims under Rule 5 of CENVAT Credit Rules, 2004. The Revenue's argument that input services should have been used in manufacturing the final product was dismissed. The Tribunal emphasized that the credit accumulation and admissibility of refund were the key considerations, citing a retrospective amendment supporting the admissibility of CENVAT Credit. Relying on a previous case, the Tribunal rejected the Revenue's appeals, upholding the refund claims of the respondents. en-us Wed, 16 Nov 2011 00:00:00 +0530 Wed, 16 Jan 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208347 The Tribunal allowed the appeals by M/s Transatlantic Packaging Pvt. Ltd and M/s Sun Pharma Industries Ltd for refund claims under Rule 5 of CENVAT Credit Rules, 2004. The Revenue's argument that input services should have been used in manufacturing the final product was dismissed. The Tribunal emphasized that the credit accumulation and admissibility of refund were the key considerations, citing a retrospective amendment supporting the admissibility of CENVAT Credit. Relying on a previous case, the Tribunal rejected the Revenue's appeals, upholding the refund claims of the respondents. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208347