https://www.taxtmi.com/caselaws?id=187656 The Tribunal allowed the appeal, holding that the appellant correctly utilized unutilized credit of Rs. 32,820 in compliance with Rule 11(1) of the Cenvat Credit Rules, 2004 and Notification No.23/2004-CE. The Tribunal emphasized the appellant's entitlement to utilize the credit based on a strict interpretation of the rules and notification, overturning the Commissioner (Appeals) decision. The judgment clarified the transitional provision in Rule 11 and affirmed the appellant's right to avail the credit, setting aside the previous order and granting relief to the appellant. en-us Fri, 08 Jan 2016 00:00:00 +0530 Tue, 01 Nov 2016 18:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187656 The Tribunal allowed the appeal, holding that the appellant correctly utilized unutilized credit of Rs. 32,820 in compliance with Rule 11(1) of the Cenvat Credit Rules, 2004 and Notification No.23/2004-CE. The Tribunal emphasized the appellant's entitlement to utilize the credit based on a strict interpretation of the rules and notification, overturning the Commissioner (Appeals) decision. The judgment clarified the transitional provision in Rule 11 and affirmed the appellant's right to avail the credit, setting aside the previous order and granting relief to the appellant. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187656