https://www.taxtmi.com/caselaws?id=3078 Cenvat credit on dyes and chemicals was considered admissible where the inputs were covered by Notification No. 6/2002-C.E. (N.T.) and the assessee had filed the declaration required under Notification No. 25/2003-C.E. (N.T.). The dispute concerned the scope of Rule 9A(3)(b)(ii) of the Cenvat Credit Rules, 2002, and the Revenue's reliance on Notification No. 35/2003-C.E. (N.T.) was found insufficient because that notification did not govern the assessee's claim. The operative principle is that credit cannot be denied merely by invoking a different notification when the relevant inputs fall within the notification applicable to the credit claim. en-us Mon, 01 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3078 Cenvat credit on dyes and chemicals was considered admissible where the inputs were covered by Notification No. 6/2002-C.E. (N.T.) and the assessee had filed the declaration required under Notification No. 25/2003-C.E. (N.T.). The dispute concerned the scope of Rule 9A(3)(b)(ii) of the Cenvat Credit Rules, 2002, and the Revenue's reliance on Notification No. 35/2003-C.E. (N.T.) was found insufficient because that notification did not govern the assessee's claim. The operative principle is that credit cannot be denied merely by invoking a different notification when the relevant inputs fall within the notification applicable to the credit claim. Case-Laws Central Excise Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3078