https://www.taxtmi.com/caselaws?id=349274 Reversal of Cenvat credit on spent sulphuric acid arising in the manufacture of LABSA was held not sustainable where the same issue had already been decided in the assessee's favour on identical facts. The Tribunal followed its earlier final order, which in turn had applied the Madras High Court ratio in the assessee's own matter, and found no material change in facts or circumstances. The appeal was allowed with consequential relief, if any, as per law. The principle applied was that an earlier binding ratio should be followed when the dispute and factual matrix remain unchanged. en-us Mon, 07 Aug 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349274 Reversal of Cenvat credit on spent sulphuric acid arising in the manufacture of LABSA was held not sustainable where the same issue had already been decided in the assessee's favour on identical facts. The Tribunal followed its earlier final order, which in turn had applied the Madras High Court ratio in the assessee's own matter, and found no material change in facts or circumstances. The appeal was allowed with consequential relief, if any, as per law. The principle applied was that an earlier binding ratio should be followed when the dispute and factual matrix remain unchanged. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349274