https://www.taxtmi.com/caselaws?id=335889 The case involved a dispute regarding availing cenvat credit without payment of duty by converting a factory into a 100% EOU. The Commissioner (Appeals) allowed the appeal, stating duty payable could be availed as cenvat credit by the EOU. The judgment upheld the impugned order, dismissing the Revenue's appeal based on the lack of suppression of facts and sustainability of the duty demand. The time bar for the show cause notice and the application of revenue neutrality principles were crucial in the outcome. en-us Fri, 14 Oct 2016 00:00:00 +0530 Mon, 12 Dec 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335889 The case involved a dispute regarding availing cenvat credit without payment of duty by converting a factory into a 100% EOU. The Commissioner (Appeals) allowed the appeal, stating duty payable could be availed as cenvat credit by the EOU. The judgment upheld the impugned order, dismissing the Revenue's appeal based on the lack of suppression of facts and sustainability of the duty demand. The time bar for the show cause notice and the application of revenue neutrality principles were crucial in the outcome. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335889