https://www.taxtmi.com/caselaws?id=170546 The tribunal ruled in favor of the appellant, allowing the appeal and setting aside the order confirming the demand of duty, interest, and penalty under Section 11A of the Central Excise Act, 1944. The decision recognized the die development cost as part of the assessable value of the goods procured, supporting the appellant's entitlement to avail CENVAT credit based on the legal principles established in previous cases. The judgment emphasized the importance of considering the specific circumstances of each case in determining eligibility for CENVAT credit. en-us Wed, 29 Sep 2010 00:00:00 +0530 Tue, 02 Jun 2015 11:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170546 The tribunal ruled in favor of the appellant, allowing the appeal and setting aside the order confirming the demand of duty, interest, and penalty under Section 11A of the Central Excise Act, 1944. The decision recognized the die development cost as part of the assessable value of the goods procured, supporting the appellant's entitlement to avail CENVAT credit based on the legal principles established in previous cases. The judgment emphasized the importance of considering the specific circumstances of each case in determining eligibility for CENVAT credit. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170546