https://www.taxtmi.com/caselaws?id=247981 The Tribunal upheld the respondent's right to claim CENVAT Credit on Hydrogen Cylinders for use in their factory, emphasizing compliance with Rule 2(a)(A) of the CENVAT Credit Rules. The temporary movement of cylinders for refilling did not affect their eligibility. Rule 4(5)(a) allowed for such movements, supporting the respondent's position. The Tribunal also noted that the appeal should not exceed the show cause notice's scope and that the credit reversal was revenue-neutral. Consequently, the Revenue's appeal was rejected, affirming the respondent's entitlement to the credit. en-us Fri, 09 May 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247981 The Tribunal upheld the respondent's right to claim CENVAT Credit on Hydrogen Cylinders for use in their factory, emphasizing compliance with Rule 2(a)(A) of the CENVAT Credit Rules. The temporary movement of cylinders for refilling did not affect their eligibility. Rule 4(5)(a) allowed for such movements, supporting the respondent's position. The Tribunal also noted that the appeal should not exceed the show cause notice's scope and that the credit reversal was revenue-neutral. Consequently, the Revenue's appeal was rejected, affirming the respondent's entitlement to the credit. Case-Laws Central Excise Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247981