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    <title>2016 (12) TMI 721 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the appellant, ruling in their favor. It held that the appellant&#039;s utilization of cenvat credit for Central Excise duty payment during the defaulted period was lawful, citing a judgment from the Hon&#039;ble Gujarat High Court that supported this practice. The Tribunal found that the duty liability for the defaulted period had been settled by the appellant along with interest, leading to the dismissal of the confirmed demand and penalty imposed by the Department.</description>
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      <description>The Tribunal allowed the appeal filed by the appellant, ruling in their favor. It held that the appellant&#039;s utilization of cenvat credit for Central Excise duty payment during the defaulted period was lawful, citing a judgment from the Hon&#039;ble Gujarat High Court that supported this practice. The Tribunal found that the duty liability for the defaulted period had been settled by the appellant along with interest, leading to the dismissal of the confirmed demand and penalty imposed by the Department.</description>
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