https://www.taxtmi.com/caselaws?id=250138 The Tribunal found that although Supari was not dutiable, paying duty on the final product and availing cenvat credit resulted in a revenue-neutral situation. Citing relevant cases, the Tribunal held that the appellant's actions aligned with the concept of revenue neutrality. As the appellant paid duty on Supari without seeking a refund, the Commissioner's order was set aside, and the appeal was allowed, providing consequential relief. The judgment clarified cenvat credit eligibility for Supari manufacturing and the concept of revenue neutrality in duty payment scenarios, ensuring a fair outcome based on legal principles and precedents. en-us Fri, 04 Jul 2014 00:00:00 +0530 Mon, 04 Aug 2014 11:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250138 The Tribunal found that although Supari was not dutiable, paying duty on the final product and availing cenvat credit resulted in a revenue-neutral situation. Citing relevant cases, the Tribunal held that the appellant's actions aligned with the concept of revenue neutrality. As the appellant paid duty on Supari without seeking a refund, the Commissioner's order was set aside, and the appeal was allowed, providing consequential relief. The judgment clarified cenvat credit eligibility for Supari manufacturing and the concept of revenue neutrality in duty payment scenarios, ensuring a fair outcome based on legal principles and precedents. Case-Laws Central Excise Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250138