https://www.taxtmi.com/caselaws?id=339065 The Tribunal upheld the Impugned order, dismissing the appeal of a manufacturer of electrical wires and cables who availed Cenvat credit on inputs and capital goods. The appellant faced differential duty due to price fluctuations when clearing goods through a depot. The Tribunal ruled that adjusting excess duty paid with short paid duty was impermissible under the law, emphasizing the need to follow refund procedures for excess paid duty. Despite citing Tribunal decisions, the appellant's case was not aligned with the facts, leading to the dismissal of the appeal. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 14 Nov 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339065 The Tribunal upheld the Impugned order, dismissing the appeal of a manufacturer of electrical wires and cables who availed Cenvat credit on inputs and capital goods. The appellant faced differential duty due to price fluctuations when clearing goods through a depot. The Tribunal ruled that adjusting excess duty paid with short paid duty was impermissible under the law, emphasizing the need to follow refund procedures for excess paid duty. Despite citing Tribunal decisions, the appellant's case was not aligned with the facts, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339065