https://www.taxtmi.com/caselaws?id=170961 The Tribunal ruled in favor of the appellant, holding that the interpretation of Notification 6/2002-CE did not bar the appellant from taking credit on duty paid on chassis. The Tribunal emphasized that Rule 3 of the Cenvat Credit Rules should be construed to allow credit on all inputs, including chassis, and that previous Tribunal decisions supported the appellant's entitlement to the credit. The Tribunal also noted that the issue had been settled in favor of the assessee by prior decisions, ultimately allowing the appeal without addressing the issue of limitation. en-us Thu, 23 Sep 2010 00:00:00 +0530 Wed, 19 Apr 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170961 The Tribunal ruled in favor of the appellant, holding that the interpretation of Notification 6/2002-CE did not bar the appellant from taking credit on duty paid on chassis. The Tribunal emphasized that Rule 3 of the Cenvat Credit Rules should be construed to allow credit on all inputs, including chassis, and that previous Tribunal decisions supported the appellant's entitlement to the credit. The Tribunal also noted that the issue had been settled in favor of the assessee by prior decisions, ultimately allowing the appeal without addressing the issue of limitation. Case-Laws Central Excise Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170961