https://www.taxtmi.com/caselaws?id=196064 The Tribunal allowed the appeals, holding that the appellants were entitled to Cenvat credit of NCCD paid on unbranded Pan Masala, despite the absence of mention in Rule 12, as Rule 3 permitted credit for duty paid on inputs subsequently refunded through a notification. The judgment emphasized adherence to statutory provisions and the absence of explicit prohibitions in rules for claiming credits, ensuring a fair application of tax laws. en-us Thu, 29 Sep 2016 00:00:00 +0530 Sat, 18 Nov 2017 12:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196064 The Tribunal allowed the appeals, holding that the appellants were entitled to Cenvat credit of NCCD paid on unbranded Pan Masala, despite the absence of mention in Rule 12, as Rule 3 permitted credit for duty paid on inputs subsequently refunded through a notification. The judgment emphasized adherence to statutory provisions and the absence of explicit prohibitions in rules for claiming credits, ensuring a fair application of tax laws. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196064