https://www.taxtmi.com/caselaws?id=265959 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) order, upholding the setting aside of the adjudication order. The case revolved around the reversal of input credit under Notification No. 30/2004-CE. Relying on judicial precedents, including a decision by the Hon'ble Supreme Court, the Tribunal determined that the reversal of credit amounted to non-availment of credit under the exemption notification. Consequently, the Tribunal found no grounds to interfere with the Commissioner's decision, affirming that the reversal of credit disqualified the Revenue from availing the exemption benefits, and thus, the appeal was dismissed in favor of the Respondents. en-us Wed, 24 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265959 The Tribunal rejected the Revenue's appeal against the Commissioner (Appeals) order, upholding the setting aside of the adjudication order. The case revolved around the reversal of input credit under Notification No. 30/2004-CE. Relying on judicial precedents, including a decision by the Hon'ble Supreme Court, the Tribunal determined that the reversal of credit amounted to non-availment of credit under the exemption notification. Consequently, the Tribunal found no grounds to interfere with the Commissioner's decision, affirming that the reversal of credit disqualified the Revenue from availing the exemption benefits, and thus, the appeal was dismissed in favor of the Respondents. Case-Laws Central Excise Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265959