https://www.taxtmi.com/caselaws?id=3267 The Tribunal dismissed the revenue's appeal, upholding the decision of the Commissioner (Appeals) in favor of the respondent regarding the reversal of Cenvat credit for NCCD duty payment. The Tribunal agreed with the lack of intention by the respondent to avail ineligible credit, referencing a Bombay High Court decision and emphasizing the absence of deliberate complicity. Legal precedents and the specific circumstances led to the dismissal of the appeal, highlighting the importance of considering intent in such cases. en-us Mon, 15 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3267 The Tribunal dismissed the revenue's appeal, upholding the decision of the Commissioner (Appeals) in favor of the respondent regarding the reversal of Cenvat credit for NCCD duty payment. The Tribunal agreed with the lack of intention by the respondent to avail ineligible credit, referencing a Bombay High Court decision and emphasizing the absence of deliberate complicity. Legal precedents and the specific circumstances led to the dismissal of the appeal, highlighting the importance of considering intent in such cases. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3267