https://www.taxtmi.com/caselaws?id=243808 The Tribunal allowed the appeal filed by the appellant, a 100% EOU, regarding the disallowance and recovery of credit along with penalty imposition for availing credit without proper documents. The Tribunal held that the appellant was entitled to re-credit of CENVAT as the act of availing credit was legitimate under the CENVAT Credit Rules. It distinguished previous judgments relied upon by the revenue, concluding that the unjust enrichment principle did not apply in this case. The impugned order was set aside, and the appeal was allowed with any necessary consequential relief. en-us Fri, 10 Jan 2014 00:00:00 +0530 Sat, 30 Aug 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243808 The Tribunal allowed the appeal filed by the appellant, a 100% EOU, regarding the disallowance and recovery of credit along with penalty imposition for availing credit without proper documents. The Tribunal held that the appellant was entitled to re-credit of CENVAT as the act of availing credit was legitimate under the CENVAT Credit Rules. It distinguished previous judgments relied upon by the revenue, concluding that the unjust enrichment principle did not apply in this case. The impugned order was set aside, and the appeal was allowed with any necessary consequential relief. Case-Laws Central Excise Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243808