https://www.taxtmi.com/caselaws?id=196823 The appeal was allowed, and the impugned order was set aside, granting the appellant consequential relief. The appellant, a manufacturer of motor vehicle parts, successfully argued that Rule 3(5)(b) of the Cenvat Credit Rules 2004 did not apply to their case as the plastic bins were written off after use, not before. The limitation issue was settled in favor of the appellant, and it was determined that the lower authorities had misapplied the rule. As a result, the appellant was deemed entitled to the refund claim. en-us Mon, 27 Apr 2015 00:00:00 +0530 Sat, 16 Dec 2017 10:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196823 The appeal was allowed, and the impugned order was set aside, granting the appellant consequential relief. The appellant, a manufacturer of motor vehicle parts, successfully argued that Rule 3(5)(b) of the Cenvat Credit Rules 2004 did not apply to their case as the plastic bins were written off after use, not before. The limitation issue was settled in favor of the appellant, and it was determined that the lower authorities had misapplied the rule. As a result, the appellant was deemed entitled to the refund claim. Case-Laws Central Excise Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196823