https://www.taxtmi.com/caselaws?id=347847 The court partially allowed the appeal, ruling that the appellant could retain the CENVAT Credit without reversal for destroyed goods due to the absence of excise duty liability. The provision disallowing CENVAT Credit on inputs in goods where duty is remitted was held not to apply retrospectively. The appellant's request for a remand on the levy of interest on destroyed raw materials was granted for re-adjudication. The judgment stressed the importance of a fair hearing and appropriate orders based on presented evidence. en-us Tue, 04 Jul 2017 00:00:00 +0530 Tue, 12 Sep 2017 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347847 The court partially allowed the appeal, ruling that the appellant could retain the CENVAT Credit without reversal for destroyed goods due to the absence of excise duty liability. The provision disallowing CENVAT Credit on inputs in goods where duty is remitted was held not to apply retrospectively. The appellant's request for a remand on the levy of interest on destroyed raw materials was granted for re-adjudication. The judgment stressed the importance of a fair hearing and appropriate orders based on presented evidence. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347847