https://www.taxtmi.com/caselaws?id=346152 The appellate authority concluded that the appellant was not entitled to the benefit of Notification No. 64/95-CE as the goods cleared did not fall under the specific entry of the Notification. The authority dismissed the time bar argument, stating that filing returns does not exempt the appellant from legal consequences. The appellant was directed to not be denied Cenvat Credit benefits if permissible by law. The matter was remanded for the lower authority to decide on the adjustment of Cenvat Credit, interest, and penalty. The appeal was disposed of affirming the Commissioner's findings. en-us Tue, 23 May 2017 00:00:00 +0530 Tue, 22 Aug 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346152 The appellate authority concluded that the appellant was not entitled to the benefit of Notification No. 64/95-CE as the goods cleared did not fall under the specific entry of the Notification. The authority dismissed the time bar argument, stating that filing returns does not exempt the appellant from legal consequences. The appellant was directed to not be denied Cenvat Credit benefits if permissible by law. The matter was remanded for the lower authority to decide on the adjustment of Cenvat Credit, interest, and penalty. The appeal was disposed of affirming the Commissioner's findings. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346152