https://www.taxtmi.com/caselaws?id=264854 The Judge allowed the appeal, setting aside the Adjudicating Authority's decision and granting the Appellant permission for re-credit of cenvat credit on furnace oil used in job work material. The Judge disagreed with the Revenue's argument regarding the need for a refund claim under Section 11B of the Central Excise Act and found the Appellant eligible for cenvat credit based on previous Tribunal decisions. The Larger Bench decision in BDH Industries Ltd case was deemed inapplicable as the Appellant sought re-credit, not suo moto credit. The Appellant was granted the relief sought, emphasizing their eligibility for cenvat credit in this specific scenario. en-us Wed, 07 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264854 The Judge allowed the appeal, setting aside the Adjudicating Authority's decision and granting the Appellant permission for re-credit of cenvat credit on furnace oil used in job work material. The Judge disagreed with the Revenue's argument regarding the need for a refund claim under Section 11B of the Central Excise Act and found the Appellant eligible for cenvat credit based on previous Tribunal decisions. The Larger Bench decision in BDH Industries Ltd case was deemed inapplicable as the Appellant sought re-credit, not suo moto credit. The Appellant was granted the relief sought, emphasizing their eligibility for cenvat credit in this specific scenario. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264854