https://www.taxtmi.com/caselaws?id=330514 The Tribunal set aside the order confirming the demand, interest, and penalty imposed on the appellant for availing irregular credit on HR plates used for exempted goods. The Tribunal ruled in favor of the appellant, emphasizing that the Department failed to prove that HR plates were not common inputs and highlighting the appellant's compliance with Rule 6 (3) (b) of CENVAT Credit Rules. The decision granted the appellant consequential reliefs, citing precedents and rejecting the Department's insistence on maintaining separate accounts for inputs. en-us Fri, 17 Jun 2016 00:00:00 +0530 Wed, 27 Jul 2016 12:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330514 The Tribunal set aside the order confirming the demand, interest, and penalty imposed on the appellant for availing irregular credit on HR plates used for exempted goods. The Tribunal ruled in favor of the appellant, emphasizing that the Department failed to prove that HR plates were not common inputs and highlighting the appellant's compliance with Rule 6 (3) (b) of CENVAT Credit Rules. The decision granted the appellant consequential reliefs, citing precedents and rejecting the Department's insistence on maintaining separate accounts for inputs. Case-Laws Central Excise Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330514