https://www.taxtmi.com/caselaws?id=187397 The respondent was found eligible for cenvat credit under Notification No. 8/2003 as the export of goods was not disputed, and there was no evidence of evasion or wrongful utilization of credit. The procedural irregularities alleged by the Revenue were unsubstantiated, leading to the conclusion that cenvat credit was rightfully taken. The dispute over the denial of cenvat credit was resolved in favor of the respondent, as the export of goods did not fall under exempted clearance. The Appellate Tribunal upheld the decision, dismissing the Revenue's appeal and affirming the respondent's eligibility for cenvat credit. en-us Wed, 19 Aug 2015 00:00:00 +0530 Thu, 20 Oct 2016 13:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187397 The respondent was found eligible for cenvat credit under Notification No. 8/2003 as the export of goods was not disputed, and there was no evidence of evasion or wrongful utilization of credit. The procedural irregularities alleged by the Revenue were unsubstantiated, leading to the conclusion that cenvat credit was rightfully taken. The dispute over the denial of cenvat credit was resolved in favor of the respondent, as the export of goods did not fall under exempted clearance. The Appellate Tribunal upheld the decision, dismissing the Revenue's appeal and affirming the respondent's eligibility for cenvat credit. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187397