https://www.taxtmi.com/caselaws?id=233420 The case revolved around whether an assessee could take suo-moto cenvat credit after a favorable decision from the first appellate authority. The Revenue challenged the Order in Appeal, arguing that taking suo-moto credit was impermissible. The court referenced precedents but clarified that the issue was distinct from refund cases. Citing relevant cases, it was established that taking admissible cenvat credit after a favorable order was permissible. The Tribunal upheld the Order in Appeal, rejecting the Revenue's appeal, thereby allowing the respondent to take the suo-moto credit. en-us Tue, 02 Apr 2013 00:00:00 +0530 Fri, 16 Aug 2013 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233420 The case revolved around whether an assessee could take suo-moto cenvat credit after a favorable decision from the first appellate authority. The Revenue challenged the Order in Appeal, arguing that taking suo-moto credit was impermissible. The court referenced precedents but clarified that the issue was distinct from refund cases. Citing relevant cases, it was established that taking admissible cenvat credit after a favorable order was permissible. The Tribunal upheld the Order in Appeal, rejecting the Revenue's appeal, thereby allowing the respondent to take the suo-moto credit. Case-Laws Central Excise Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233420