https://www.taxtmi.com/caselaws?id=250016 The Tribunal allowed the appeals filed by the appellant, confirming their eligibility for Cenvat credit on special additional duty (SAD)/special CVD at four per cent under the Customs Tariff Act. The Tribunal held that the duty was admissible as Cenvat credit following an amendment to the Cenvat Credit Rules, dismissing the Revenue's argument of insufficient evidence. The decision emphasized the inclusion of the duty in the Rules post-amendment, leading to the setting aside of the Commissioner's order and granting of Cenvat credit to the appellant. en-us Tue, 18 Dec 2012 00:00:00 +0530 Thu, 31 Jul 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250016 The Tribunal allowed the appeals filed by the appellant, confirming their eligibility for Cenvat credit on special additional duty (SAD)/special CVD at four per cent under the Customs Tariff Act. The Tribunal held that the duty was admissible as Cenvat credit following an amendment to the Cenvat Credit Rules, dismissing the Revenue's argument of insufficient evidence. The decision emphasized the inclusion of the duty in the Rules post-amendment, leading to the setting aside of the Commissioner's order and granting of Cenvat credit to the appellant. Case-Laws Central Excise Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250016