https://www.taxtmi.com/caselaws?id=266281 The Tribunal allowed the change of cause title from SPL Ltd. to M/s. Somany Ceramics Limited as the appellant obtained the necessary certificate for the name change. Regarding the demand of duty, interest, and penalty for non-reversal of cenvat credit, the appellants' appeal was allowed, with the impugned order set aside. The Tribunal held that the appellants were not required to reverse the cenvat credit on inputs, work in progress, or finished goods under Notification no.60/2003-CE, relying on precedents from the High Court of Himachal Pradesh and cases involving area-based exemption. en-us Wed, 12 Aug 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266281 The Tribunal allowed the change of cause title from SPL Ltd. to M/s. Somany Ceramics Limited as the appellant obtained the necessary certificate for the name change. Regarding the demand of duty, interest, and penalty for non-reversal of cenvat credit, the appellants' appeal was allowed, with the impugned order set aside. The Tribunal held that the appellants were not required to reverse the cenvat credit on inputs, work in progress, or finished goods under Notification no.60/2003-CE, relying on precedents from the High Court of Himachal Pradesh and cases involving area-based exemption. Case-Laws Central Excise Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266281