https://www.taxtmi.com/caselaws?id=244782 The Tribunal allowed the appeals after condoning a delay in filing due to valid reasons. Regarding the denial of CENVAT credit under Rule 3(7)(a) of the CENVAT Credit Rules, 2004, the matter was remanded to the original authority for reexamination due to a factual dispute on duty payment under the relevant notification. The denial of credit on certain components was set aside, emphasizing the need for a fresh decision considering the appellant's submissions. The appeals were allowed by way of remand, with stay applications disposed of and COD applications allowed. en-us Fri, 30 Aug 2013 00:00:00 +0530 Sat, 08 Mar 2014 05:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244782 The Tribunal allowed the appeals after condoning a delay in filing due to valid reasons. Regarding the denial of CENVAT credit under Rule 3(7)(a) of the CENVAT Credit Rules, 2004, the matter was remanded to the original authority for reexamination due to a factual dispute on duty payment under the relevant notification. The denial of credit on certain components was set aside, emphasizing the need for a fresh decision considering the appellant's submissions. The appeals were allowed by way of remand, with stay applications disposed of and COD applications allowed. Case-Laws Central Excise Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244782