https://www.taxtmi.com/caselaws?id=2767 The Tribunal allowed the appeal, setting aside the denial of credit and penalty imposed by the Commissioner for taking credit before the grant of out of charge by Customs. However, the disallowance of Cenvat credit on fuel and oil inside the ship's engine room was upheld. The Tribunal found no irregularity in utilizing the Cenvat credit amount before the specified date, ultimately ruling in favor of the appellant on most issues raised. en-us Mon, 09 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2767 The Tribunal allowed the appeal, setting aside the denial of credit and penalty imposed by the Commissioner for taking credit before the grant of out of charge by Customs. However, the disallowance of Cenvat credit on fuel and oil inside the ship's engine room was upheld. The Tribunal found no irregularity in utilizing the Cenvat credit amount before the specified date, ultimately ruling in favor of the appellant on most issues raised. Case-Laws Customs Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2767