https://www.taxtmi.com/caselaws?id=334295 Section 11D of the Central Excise Act was found inapplicable where the Revenue could not show that buyers had taken input tax credit or Cenvat credit on the goods sold after payment of 8% tax. The Tribunal relied on the earlier Larger Bench view and the relevant circular that, under the erstwhile Rule 57CC(1) corresponding to Rule 6(3) of the Cenvat Credit Rules, 2004, Section 11D was not attracted when the amount had already been paid to the Revenue and nothing was retained by the assessee. In the absence of evidence of credit availed by purchasers, the Revenue's contention remained conjectural, and the demand was not sustained. en-us Tue, 22 Mar 2016 00:00:00 +0530 Wed, 09 Nov 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334295 Section 11D of the Central Excise Act was found inapplicable where the Revenue could not show that buyers had taken input tax credit or Cenvat credit on the goods sold after payment of 8% tax. The Tribunal relied on the earlier Larger Bench view and the relevant circular that, under the erstwhile Rule 57CC(1) corresponding to Rule 6(3) of the Cenvat Credit Rules, 2004, Section 11D was not attracted when the amount had already been paid to the Revenue and nothing was retained by the assessee. In the absence of evidence of credit availed by purchasers, the Revenue's contention remained conjectural, and the demand was not sustained. Case-Laws Central Excise Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334295