https://www.taxtmi.com/caselaws?id=334458 The Tribunal ruled in favor of the appellant and Director, allowing the utilization of cenvat credit until factory registration surrender. The demands under Section 11D and Rule 14 were rejected, highlighting compliance with job work provisions. The penalties under Rule 26 were challenged successfully, emphasizing adherence to regulations. The Tribunal overturned lower authorities' decisions, citing job work legitimacy, lack of evidence of credit misuse, and the time-barred nature of the demand based on the Show Cause Notice issuance date. en-us Fri, 04 Nov 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334458 The Tribunal ruled in favor of the appellant and Director, allowing the utilization of cenvat credit until factory registration surrender. The demands under Section 11D and Rule 14 were rejected, highlighting compliance with job work provisions. The penalties under Rule 26 were challenged successfully, emphasizing adherence to regulations. The Tribunal overturned lower authorities' decisions, citing job work legitimacy, lack of evidence of credit misuse, and the time-barred nature of the demand based on the Show Cause Notice issuance date. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334458