https://www.taxtmi.com/caselaws?id=264850 The Tribunal ruled in favor of the appellant, setting aside the demand for denied CENVAT credit and penalties imposed under the Cenvat Credit Rules, 2002. The decision was influenced by the lack of evidence implicating the appellant in fraud and the precedent set in a similar case. The Tribunal found the demand for credit was barred by limitation, aligning with the ruling in a previous case. Consequently, the appellant's appeal was allowed, emphasizing the significance of evidence and legal provisions in such matters. en-us Tue, 30 Dec 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264850 The Tribunal ruled in favor of the appellant, setting aside the demand for denied CENVAT credit and penalties imposed under the Cenvat Credit Rules, 2002. The decision was influenced by the lack of evidence implicating the appellant in fraud and the precedent set in a similar case. The Tribunal found the demand for credit was barred by limitation, aligning with the ruling in a previous case. Consequently, the appellant's appeal was allowed, emphasizing the significance of evidence and legal provisions in such matters. Case-Laws Central Excise Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264850