https://www.taxtmi.com/caselaws?id=349587 The Tribunal upheld the decision to drop the proceedings initiated by the show-cause notice against the respondent, a manufacturer of Bitumen products, regarding the irregular CENVAT credit taken on the modifier termed as Crumbed Rubber. The Tribunal found that the respondent was eligible to claim CENVAT credit on the modifier used in the manufacture of modified Bitumen (CRMB) supplied to HPCL, as the respondent had manufactured the modifier, invoiced it to HPCL, and used it in the dutiable CRMB production. The Tribunal dismissed the Revenue's appeal and cross-objection, supporting the Commissioner's reasoned decision. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349587 The Tribunal upheld the decision to drop the proceedings initiated by the show-cause notice against the respondent, a manufacturer of Bitumen products, regarding the irregular CENVAT credit taken on the modifier termed as Crumbed Rubber. The Tribunal found that the respondent was eligible to claim CENVAT credit on the modifier used in the manufacture of modified Bitumen (CRMB) supplied to HPCL, as the respondent had manufactured the modifier, invoiced it to HPCL, and used it in the dutiable CRMB production. The Tribunal dismissed the Revenue's appeal and cross-objection, supporting the Commissioner's reasoned decision. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349587