https://www.taxtmi.com/caselaws?id=259078 The Tribunal allowed the appellant's appeal, setting aside the demand for duty, interest, and penalty. The appellant, a Vanaspati Oil manufacturer, successfully utilized unutilized Cenvat Credit for duty payment in May 2004, despite the exemption of Vanaspati Oil in 1996. The Tribunal emphasized the appellant's right to utilize the credit based on legal precedents and rulings, rejecting the respondent's argument on notification conditions. Accrued rights were upheld, and the appellant's actions were deemed lawful, leading to the appeal's success and granting of consequential relief. en-us Wed, 25 Feb 2015 00:00:00 +0530 Wed, 29 Apr 2015 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259078 The Tribunal allowed the appellant's appeal, setting aside the demand for duty, interest, and penalty. The appellant, a Vanaspati Oil manufacturer, successfully utilized unutilized Cenvat Credit for duty payment in May 2004, despite the exemption of Vanaspati Oil in 1996. The Tribunal emphasized the appellant's right to utilize the credit based on legal precedents and rulings, rejecting the respondent's argument on notification conditions. Accrued rights were upheld, and the appellant's actions were deemed lawful, leading to the appeal's success and granting of consequential relief. Case-Laws Central Excise Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259078