https://www.taxtmi.com/caselaws?id=188729 The Tribunal held that the appellant was entitled to full cenvat credit as the goods supplied had suffered payment of Central Sales Tax, falling under the purview of a specific notification, thus overriding Rule 3(7)(a) of the Cenvat Credit Rules, 2004. The Tribunal found that the appellant fulfilled the conditions of Notification No. 23/2003-CE, allowing them to claim full cenvat credit of Central Excise duty paid by the supplier. Consequently, the Tribunal allowed the appeal in favor of the appellant, emphasizing compliance with the notification's conditions and the specific circumstances of the case. en-us Wed, 28 Oct 2015 00:00:00 +0530 Wed, 14 Dec 2016 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188729 The Tribunal held that the appellant was entitled to full cenvat credit as the goods supplied had suffered payment of Central Sales Tax, falling under the purview of a specific notification, thus overriding Rule 3(7)(a) of the Cenvat Credit Rules, 2004. The Tribunal found that the appellant fulfilled the conditions of Notification No. 23/2003-CE, allowing them to claim full cenvat credit of Central Excise duty paid by the supplier. Consequently, the Tribunal allowed the appeal in favor of the appellant, emphasizing compliance with the notification's conditions and the specific circumstances of the case. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188729