https://www.taxtmi.com/caselaws?id=255249 The appellant, a 100% EOU converted to a DTA unit, claimed CENVAT credit on duty paid on intermediates and finished goods upon debonding. The Commissioner denied the claim, citing continuous process issues and lack of proof of input usage. Denial was also based on missing purchase orders for finished goods. The Tribunal found discrepancies in the Commissioner's decision, emphasizing the appellant's compliance with CENVAT Credit Rules. Ultimately, the Tribunal allowed the appeal, highlighting the appellant's rightful use of inputs in manufacturing and clearing them with duty payments, leading to the eligibility for CENVAT credit. en-us Thu, 09 Oct 2014 00:00:00 +0530 Mon, 08 Jun 2015 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255249 The appellant, a 100% EOU converted to a DTA unit, claimed CENVAT credit on duty paid on intermediates and finished goods upon debonding. The Commissioner denied the claim, citing continuous process issues and lack of proof of input usage. Denial was also based on missing purchase orders for finished goods. The Tribunal found discrepancies in the Commissioner's decision, emphasizing the appellant's compliance with CENVAT Credit Rules. Ultimately, the Tribunal allowed the appeal, highlighting the appellant's rightful use of inputs in manufacturing and clearing them with duty payments, leading to the eligibility for CENVAT credit. Case-Laws Central Excise Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255249