https://www.taxtmi.com/caselaws?id=338491 NCCD credit on POY was examined in relation to both availment and utilisation. The availability of credit on the availment side had already been covered by an earlier Tribunal ruling, affirmed by the Bombay High Court. On utilisation, the order-in-original itself proceeded on the basis that NCCD was payable on POY, but no specific demand had been raised for that liability. In that setting, utilisation of NCCD credit for payment of NCCD on POY was treated as unobjectionable, and the Revenue's challenge was also weakened by its failure to clearly identify the rule allegedly breached. en-us Fri, 06 Jan 2017 00:00:00 +0530 Mon, 06 Feb 2017 09:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338491 NCCD credit on POY was examined in relation to both availment and utilisation. The availability of credit on the availment side had already been covered by an earlier Tribunal ruling, affirmed by the Bombay High Court. On utilisation, the order-in-original itself proceeded on the basis that NCCD was payable on POY, but no specific demand had been raised for that liability. In that setting, utilisation of NCCD credit for payment of NCCD on POY was treated as unobjectionable, and the Revenue's challenge was also weakened by its failure to clearly identify the rule allegedly breached. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338491