https://www.taxtmi.com/caselaws?id=240618 The Tribunal upheld the denial of CENVAT credit on iron and steel items used in the fabrication of platforms within the factory. The appellant's attempt to avail credit under different categories was deemed improper, indicating a disregard for the law. The Tribunal directed the appellant to pre-deposit the wrongly taken credit amount with interest within eight weeks. Failure to comply would result in recovery proceedings. The decision was based on the lack of merit in the appellant's case and the absence of demonstrated financial hardship, aligning with the principle of upholding the balance of convenience. en-us Fri, 04 Oct 2013 00:00:00 +0530 Mon, 09 Dec 2013 06:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240618 The Tribunal upheld the denial of CENVAT credit on iron and steel items used in the fabrication of platforms within the factory. The appellant's attempt to avail credit under different categories was deemed improper, indicating a disregard for the law. The Tribunal directed the appellant to pre-deposit the wrongly taken credit amount with interest within eight weeks. Failure to comply would result in recovery proceedings. The decision was based on the lack of merit in the appellant's case and the absence of demonstrated financial hardship, aligning with the principle of upholding the balance of convenience. Case-Laws Central Excise Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240618