https://www.taxtmi.com/caselaws?id=334079 The tribunal ruled in favor of the appellant, allowing their appeal regarding the disallowance of cenvat credit under Rule 16(1) of Cenvat Credit Rules, 2002 for unusable batteries. The tribunal determined that the appellant's transaction fell under Rule 16(1) and not Rule 16(2), as the material from the old batteries was used to manufacture new batteries. Citing precedent and arguments presented, the tribunal granted the appellant the right to claim Cenvat Credit, resulting in the appeal being allowed with consequential benefits awarded to the appellant. en-us Tue, 20 Sep 2016 00:00:00 +0530 Thu, 03 Nov 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334079 The tribunal ruled in favor of the appellant, allowing their appeal regarding the disallowance of cenvat credit under Rule 16(1) of Cenvat Credit Rules, 2002 for unusable batteries. The tribunal determined that the appellant's transaction fell under Rule 16(1) and not Rule 16(2), as the material from the old batteries was used to manufacture new batteries. Citing precedent and arguments presented, the tribunal granted the appellant the right to claim Cenvat Credit, resulting in the appeal being allowed with consequential benefits awarded to the appellant. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334079