https://www.taxtmi.com/caselaws?id=252837 The Tribunal allowed the appeal, setting aside the order confirming a demand with interest and penalty, as well as the recovery of CENVAT Credit with penalties. The appellant, a 100% EOU, was deemed eligible for exemption under Notification 23/2003 despite the Revenue's argument that sales tax was not paid. The Tribunal also ruled in favor of the appellant regarding the correct utilization of CENVAT Credit, stating it was appropriately used for Central Excise duty. The judgment emphasized compliance with notification conditions and proper application of CENVAT Credit. en-us Fri, 12 Sep 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252837 The Tribunal allowed the appeal, setting aside the order confirming a demand with interest and penalty, as well as the recovery of CENVAT Credit with penalties. The appellant, a 100% EOU, was deemed eligible for exemption under Notification 23/2003 despite the Revenue's argument that sales tax was not paid. The Tribunal also ruled in favor of the appellant regarding the correct utilization of CENVAT Credit, stating it was appropriately used for Central Excise duty. The judgment emphasized compliance with notification conditions and proper application of CENVAT Credit. Case-Laws Central Excise Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252837