https://www.taxtmi.com/caselaws?id=336011 The Tribunal upheld the Commissioner's order, dismissing the Revenue's appeal regarding the availing of cenvat credit on inputs and the reversal of cenvat credit under Notification No. 4/2006-CE. The Tribunal found that the respondent had provided detailed documentation supporting their position and that the Revenue's arguments lacked scientific analysis. It was determined that no penal action was warranted as the respondent voluntarily paid back the credit amount upon opting for the exemption. The appeal by the Revenue was dismissed, and the cross-appeal was disposed of accordingly. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 04 Apr 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336011 The Tribunal upheld the Commissioner's order, dismissing the Revenue's appeal regarding the availing of cenvat credit on inputs and the reversal of cenvat credit under Notification No. 4/2006-CE. The Tribunal found that the respondent had provided detailed documentation supporting their position and that the Revenue's arguments lacked scientific analysis. It was determined that no penal action was warranted as the respondent voluntarily paid back the credit amount upon opting for the exemption. The appeal by the Revenue was dismissed, and the cross-appeal was disposed of accordingly. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336011