https://www.taxtmi.com/caselaws?id=217610 The appellant successfully appealed against the order directing payment of excess credit availed on capital goods, along with interest and penalty. The court held that as the appellant had availed credit only on goods falling under a specific heading as per Rule 4(2)(b) of the Cenvat Credit Rules, 2004, they were entitled to claim 100% credit. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, with the stay application disposed of accordingly. en-us Mon, 06 Feb 2012 00:00:00 +0530 Mon, 01 Oct 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217610 The appellant successfully appealed against the order directing payment of excess credit availed on capital goods, along with interest and penalty. The court held that as the appellant had availed credit only on goods falling under a specific heading as per Rule 4(2)(b) of the Cenvat Credit Rules, 2004, they were entitled to claim 100% credit. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, with the stay application disposed of accordingly. Case-Laws Central Excise Mon, 06 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217610