https://www.taxtmi.com/caselaws?id=331777 The Tribunal overturned the Commissioner's decision to reject appeals by a partnership firm regarding the demand of duty and penalty for availing cenvat credit on inputs through job workers. The firm's argument that Rule 4(5)(a) of the Cenvat Credit Rules 2004 applied, requiring the return of goods within 180 days or reversal of credit, was accepted over Rule 3(5). The Tribunal found the impugned orders unsustainable, setting them aside and granting relief to the appellant. en-us Tue, 30 Aug 2016 00:00:00 +0530 Thu, 01 Sep 2016 16:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331777 The Tribunal overturned the Commissioner's decision to reject appeals by a partnership firm regarding the demand of duty and penalty for availing cenvat credit on inputs through job workers. The firm's argument that Rule 4(5)(a) of the Cenvat Credit Rules 2004 applied, requiring the return of goods within 180 days or reversal of credit, was accepted over Rule 3(5). The Tribunal found the impugned orders unsustainable, setting them aside and granting relief to the appellant. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331777