https://www.taxtmi.com/caselaws?id=253552 The appeals were allowed in favor of the appellant, a cement manufacturer, in a dispute over Central Excise duty payment for August 2000. The appellant's utilization of Cenvat credit for duty payment was challenged, leading to penalties imposed by the Additional Commissioner. However, analysis revealed that the appellant had maintained sufficient Cenvat credit for duty payment in both inputs and capital goods accounts, disproving the allegation of short payment. The impugned order was set aside, and the appeals were allowed based on the finding that there was no shortfall in duty payment. en-us Thu, 04 Sep 2014 00:00:00 +0530 Thu, 27 Nov 2014 16:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253552 The appeals were allowed in favor of the appellant, a cement manufacturer, in a dispute over Central Excise duty payment for August 2000. The appellant's utilization of Cenvat credit for duty payment was challenged, leading to penalties imposed by the Additional Commissioner. However, analysis revealed that the appellant had maintained sufficient Cenvat credit for duty payment in both inputs and capital goods accounts, disproving the allegation of short payment. The impugned order was set aside, and the appeals were allowed based on the finding that there was no shortfall in duty payment. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253552