https://www.taxtmi.com/caselaws?id=339280 The Tribunal dismissed the revenue's appeal, upholding the Order-in-Appeal in favor of the respondents. The decision was based on the lack of evidence showing that the respondent availed Cenvat credit on furnace oil used in manufacturing the exempted product. Since no credit was taken for the exempted product, the Tribunal ruled that there was no basis for demanding duty on the exempted product's value. Consequently, the demand against the respondent was deemed unsustainable, and the appeal was dismissed with consequential relief granted to the appellant. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 23 Feb 2017 06:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339280 The Tribunal dismissed the revenue's appeal, upholding the Order-in-Appeal in favor of the respondents. The decision was based on the lack of evidence showing that the respondent availed Cenvat credit on furnace oil used in manufacturing the exempted product. Since no credit was taken for the exempted product, the Tribunal ruled that there was no basis for demanding duty on the exempted product's value. Consequently, the demand against the respondent was deemed unsustainable, and the appeal was dismissed with consequential relief granted to the appellant. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339280