https://www.taxtmi.com/caselaws?id=352970 The Tribunal ruled in favor of the appellant in the case concerning the availment of Cenvat credit on CKD parts and the admissibility of Cenvat credit of SAD. The Tribunal found no intention to evade duty, making the situation revenue neutral, and deemed the appellant's credit availed on HSCIL's invoices valid. The demand, interest, and penalty associated with the Cenvat credit issue were set aside, emphasizing the significance of intent in duty payment and clarifying the non-applicability of penalties in revenue-neutral scenarios. The appellant received consequential relief as per the law. en-us Thu, 15 Jun 2017 00:00:00 +0530 Mon, 15 Jan 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352970 The Tribunal ruled in favor of the appellant in the case concerning the availment of Cenvat credit on CKD parts and the admissibility of Cenvat credit of SAD. The Tribunal found no intention to evade duty, making the situation revenue neutral, and deemed the appellant's credit availed on HSCIL's invoices valid. The demand, interest, and penalty associated with the Cenvat credit issue were set aside, emphasizing the significance of intent in duty payment and clarifying the non-applicability of penalties in revenue-neutral scenarios. The appellant received consequential relief as per the law. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352970