https://www.taxtmi.com/caselaws?id=233900 CENVAT credit on differential excise duty paid after clearance of goods was held admissible where the credit was taken on the basis of a certificate issued by the jurisdictional officer and, for the relevant period, no enabling provision existed in the then-applicable Central Excise Rules. The Tribunal noted that the same issue had already been decided against Revenue by the Madras High Court and affirmed by the Supreme Court, making the question no longer res integra. On that basis, denial of credit was unsustainable and Revenue's appeal was rejected. en-us Fri, 22 Feb 2013 00:00:00 +0530 Tue, 21 May 2013 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233900 CENVAT credit on differential excise duty paid after clearance of goods was held admissible where the credit was taken on the basis of a certificate issued by the jurisdictional officer and, for the relevant period, no enabling provision existed in the then-applicable Central Excise Rules. The Tribunal noted that the same issue had already been decided against Revenue by the Madras High Court and affirmed by the Supreme Court, making the question no longer res integra. On that basis, denial of credit was unsustainable and Revenue's appeal was rejected. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233900