https://www.taxtmi.com/caselaws?id=334848 The Tribunal dismissed the Revenue's appeal and partially allowed the respondent's cross objection, holding that the respondent was entitled to cenvat credit for the specified period without any penalty. The judgment clarified the applicability of the user test for structural items and the retrospective nature of certain provisions, providing relief to the respondent in terms of cenvat credit and penalty imposition. en-us Tue, 25 Oct 2016 00:00:00 +0530 Tue, 22 Nov 2016 12:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334848 The Tribunal dismissed the Revenue's appeal and partially allowed the respondent's cross objection, holding that the respondent was entitled to cenvat credit for the specified period without any penalty. The judgment clarified the applicability of the user test for structural items and the retrospective nature of certain provisions, providing relief to the respondent in terms of cenvat credit and penalty imposition. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334848