https://www.taxtmi.com/caselaws?id=190297 The tribunal ruled in favor of the appellant, allowing Cenvat credit on education cess, 100% on capital goods, and on steel items used in manufacturing. It held that no demand was sustainable against the appellant, requiring a refund of the amount paid. As duty payment was not required, the tribunal concluded that no penalty should be imposed. Therefore, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Tue, 23 Feb 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190297 The tribunal ruled in favor of the appellant, allowing Cenvat credit on education cess, 100% on capital goods, and on steel items used in manufacturing. It held that no demand was sustainable against the appellant, requiring a refund of the amount paid. As duty payment was not required, the tribunal concluded that no penalty should be imposed. Therefore, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190297