https://www.taxtmi.com/caselaws?id=218630 The tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to retain the credit of duty paid on HR/CR Coils. The decision was based on the historical context of Circulars, legal precedents, and technical aspects of the manufacturing processes involved. The tribunal emphasized the ambiguity in Circular interpretations and industry practices, concluding that the assessee's payment of duty justified the credit availed. The appeal was dismissed with no order as to costs, supporting the assessee's right to the credit under the circumstances and legal principles analyzed. en-us Thu, 18 Oct 2012 00:00:00 +0530 Wed, 21 Nov 2012 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218630 The tribunal dismissed the Revenue's appeal, affirming the assessee's entitlement to retain the credit of duty paid on HR/CR Coils. The decision was based on the historical context of Circulars, legal precedents, and technical aspects of the manufacturing processes involved. The tribunal emphasized the ambiguity in Circular interpretations and industry practices, concluding that the assessee's payment of duty justified the credit availed. The appeal was dismissed with no order as to costs, supporting the assessee's right to the credit under the circumstances and legal principles analyzed. Case-Laws Central Excise Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218630