https://www.taxtmi.com/caselaws?id=354943 The Tribunal allowed the appeal, setting aside the order demanding repayment of cenvat credit upon conversion from EOU to DTA unit. The Commissioner (Appeals) was found to have improperly limited the credit carry-forward amount. The Tribunal held that the appellant rightfully availed credit for duty paid on debonded goods, rejecting the Department's argument against it. The Tribunal also ruled that the Notification restricting credit availment to six months did not apply retroactively, supporting the appellant's position. Additionally, the Tribunal deemed the Commissioner (Appeals) exceeding the show-cause notice's scope impermissible, granting relief to the appellant. en-us Mon, 08 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354943 The Tribunal allowed the appeal, setting aside the order demanding repayment of cenvat credit upon conversion from EOU to DTA unit. The Commissioner (Appeals) was found to have improperly limited the credit carry-forward amount. The Tribunal held that the appellant rightfully availed credit for duty paid on debonded goods, rejecting the Department's argument against it. The Tribunal also ruled that the Notification restricting credit availment to six months did not apply retroactively, supporting the appellant's position. Additionally, the Tribunal deemed the Commissioner (Appeals) exceeding the show-cause notice's scope impermissible, granting relief to the appellant. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354943