https://www.taxtmi.com/caselaws?id=248119 The Tribunal dismissed the appeal, upholding the adjudicating authority's decision to expunge a Cenvat credit balance due to the exclusion provision in Notification No.30/2004-CE. The interpretation of Rule 11(2) of Cenvat Credit Rules, 2004 was considered in light of the unutilized credit balance from 2004-05, with the denial of credit on Additional Excise Duty (AED) under the notification impeding its utilization. The Tribunal found the appellant unable to utilize the credit balance due to the exemption on AED, leading to the dismissal of the appeal without a detailed examination of the merits. en-us Thu, 03 Apr 2014 00:00:00 +0530 Mon, 02 Jun 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248119 The Tribunal dismissed the appeal, upholding the adjudicating authority's decision to expunge a Cenvat credit balance due to the exclusion provision in Notification No.30/2004-CE. The interpretation of Rule 11(2) of Cenvat Credit Rules, 2004 was considered in light of the unutilized credit balance from 2004-05, with the denial of credit on Additional Excise Duty (AED) under the notification impeding its utilization. The Tribunal found the appellant unable to utilize the credit balance due to the exemption on AED, leading to the dismissal of the appeal without a detailed examination of the merits. Case-Laws Central Excise Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248119