https://www.taxtmi.com/caselaws?id=326379 The Tribunal upheld the dismissal of the Appeal by the First Appellate Authority, ruling that the Appellant, a manufacturer of excisable goods, was not entitled to Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal found that the goods, although cleared on payment of duty, were fully exempted under a specific notification and therefore not considered dutiable. As the goods were not exported under bond but cleared on duty payment, the Appellant's reliance on case laws related to goods exported under bond was deemed irrelevant. The Tribunal concluded that the lower authority's decision was justified, and the Appeal was dismissed. en-us Tue, 12 Apr 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326379 The Tribunal upheld the dismissal of the Appeal by the First Appellate Authority, ruling that the Appellant, a manufacturer of excisable goods, was not entitled to Cenvat Credit under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal found that the goods, although cleared on payment of duty, were fully exempted under a specific notification and therefore not considered dutiable. As the goods were not exported under bond but cleared on duty payment, the Appellant's reliance on case laws related to goods exported under bond was deemed irrelevant. The Tribunal concluded that the lower authority's decision was justified, and the Appeal was dismissed. Case-Laws Central Excise Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326379