https://www.taxtmi.com/caselaws?id=351998 The appellate tribunal allowed the appeal and directed the refund processing, finding the bailing machine eligible for Cenvat credit as it was partly used for non-exempted purposes. The interpretation of Section 11A(7) clarified that duty payment does not close all matters, enabling the appellant to challenge the refund rejection. The tribunal emphasized that show cause notice scope limits issues for adjudication, rendering the rejection on Cenvat credit inadmissible. Despite payment, the tribunal allowed the refund, affirming the right to challenge credit denial and seek appropriate remedies. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 06 Dec 2017 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351998 The appellate tribunal allowed the appeal and directed the refund processing, finding the bailing machine eligible for Cenvat credit as it was partly used for non-exempted purposes. The interpretation of Section 11A(7) clarified that duty payment does not close all matters, enabling the appellant to challenge the refund rejection. The tribunal emphasized that show cause notice scope limits issues for adjudication, rendering the rejection on Cenvat credit inadmissible. Despite payment, the tribunal allowed the refund, affirming the right to challenge credit denial and seek appropriate remedies. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351998