https://www.taxtmi.com/caselaws?id=265002 The tribunal granted the appeal in favor of the appellant, overturning the decision to disallow cenvat credit on the Countervailing Duty (CVD) paid on Jumbo Rolls of Cinematographic Film acquired from a Customs auction using a T.R.6 challan. The tribunal recognized the validity of the T.R.6 challan as a primary document for duty payment, supported by Customs certification, and distinguished the cited case law by the Revenue as inapplicable to the current circumstances. Consequently, the appellant's credit availed through the T.R.6 challan was deemed valid for credit purposes, leading to the reversal of the initial denial of credit. en-us Tue, 17 Mar 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265002 The tribunal granted the appeal in favor of the appellant, overturning the decision to disallow cenvat credit on the Countervailing Duty (CVD) paid on Jumbo Rolls of Cinematographic Film acquired from a Customs auction using a T.R.6 challan. The tribunal recognized the validity of the T.R.6 challan as a primary document for duty payment, supported by Customs certification, and distinguished the cited case law by the Revenue as inapplicable to the current circumstances. Consequently, the appellant's credit availed through the T.R.6 challan was deemed valid for credit purposes, leading to the reversal of the initial denial of credit. Case-Laws Central Excise Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265002