https://www.taxtmi.com/caselaws?id=267563 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for verification of the actual Cenvat Credit and interest. The demand and penalties imposed were set aside, ensuring compliance with the retrospective amendment provisions. The appellant's position was supported by various judgments, leading to a conclusion that the demand confirmed initially was not sustainable. The Tribunal directed the verification of actual Cenvat Credit of Rs. 14,656/- and interest, with adjustments against the amount already paid and potential refund of any balance. en-us Tue, 23 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267563 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for verification of the actual Cenvat Credit and interest. The demand and penalties imposed were set aside, ensuring compliance with the retrospective amendment provisions. The appellant's position was supported by various judgments, leading to a conclusion that the demand confirmed initially was not sustainable. The Tribunal directed the verification of actual Cenvat Credit of Rs. 14,656/- and interest, with adjustments against the amount already paid and potential refund of any balance. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267563