https://www.taxtmi.com/caselaws?id=253352 The Court upheld CESTAT's decision to impose duty liability on the Appellant based on Supreme Court judgments referred to a Larger Bench. The Court emphasized that the Supreme Court decisions remained binding unless overruled by the Larger Bench. It rejected the Appellant's arguments regarding awaiting the Larger Bench's decision and the potential for multiplicity of proceedings. The Court highlighted the importance of timely dispute resolution and affirmed CESTAT's ruling that certain inputs were not eligible for Cenvat credit under the Cenvat Credit Rules. The appeal was dismissed. en-us Wed, 04 Dec 2013 00:00:00 +0530 Fri, 21 Nov 2014 18:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253352 The Court upheld CESTAT's decision to impose duty liability on the Appellant based on Supreme Court judgments referred to a Larger Bench. The Court emphasized that the Supreme Court decisions remained binding unless overruled by the Larger Bench. It rejected the Appellant's arguments regarding awaiting the Larger Bench's decision and the potential for multiplicity of proceedings. The Court highlighted the importance of timely dispute resolution and affirmed CESTAT's ruling that certain inputs were not eligible for Cenvat credit under the Cenvat Credit Rules. The appeal was dismissed. Case-Laws Central Excise Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253352