https://www.taxtmi.com/caselaws?id=209668 The Tribunal allowed the appeal, ruling that the appellant was not obligated to reverse the CENVAT credit upon converting to a 100% EOU. It was determined that the appellant could lawfully use the credit for duty payments, as there were no restrictions in place during the relevant period. The decision aligned with previous Tribunal rulings and emphasized that the department could not demand credit reversal if it had been utilized appropriately. en-us Thu, 07 Apr 2011 00:00:00 +0530 Mon, 06 Feb 2012 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209668 The Tribunal allowed the appeal, ruling that the appellant was not obligated to reverse the CENVAT credit upon converting to a 100% EOU. It was determined that the appellant could lawfully use the credit for duty payments, as there were no restrictions in place during the relevant period. The decision aligned with previous Tribunal rulings and emphasized that the department could not demand credit reversal if it had been utilized appropriately. Case-Laws Central Excise Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209668