https://www.taxtmi.com/caselaws?id=349454 The Tribunal ruled in favor of the appellants, allowing them to claim the full Cenvat credit amount on inputs procured from an EHTP unit. The decision was based on the EHTP unit's full payment of duty without availing any exemption, making the appellants eligible for the entire credit. The Tribunal emphasized the purpose of the Cenvat Credit scheme to neutralize duty impact on inputs, which the appellants had fully borne. The judgment underscored the significance of accurately interpreting rules related to Cenvat credit eligibility, particularly in cases involving duty exemptions and payments by EHTP units. en-us Thu, 17 Aug 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349454 The Tribunal ruled in favor of the appellants, allowing them to claim the full Cenvat credit amount on inputs procured from an EHTP unit. The decision was based on the EHTP unit's full payment of duty without availing any exemption, making the appellants eligible for the entire credit. The Tribunal emphasized the purpose of the Cenvat Credit scheme to neutralize duty impact on inputs, which the appellants had fully borne. The judgment underscored the significance of accurately interpreting rules related to Cenvat credit eligibility, particularly in cases involving duty exemptions and payments by EHTP units. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349454