https://www.taxtmi.com/caselaws?id=357779 Finality of the admissibility of Cenvat credit on welding electrodes barred reopening the same issue to sustain penalties. The Tribunal noted that the credit dispute had already been decided in favour of admissibility, and the Supreme Court's dismissal of the civil appeal brought that determination to finality. Applying the doctrine of merger, the earlier finding could not be re-agitated for penalty purposes. The order setting aside the penalties was therefore maintained, and the Revenue's challenge failed. en-us Thu, 15 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357779 Finality of the admissibility of Cenvat credit on welding electrodes barred reopening the same issue to sustain penalties. The Tribunal noted that the credit dispute had already been decided in favour of admissibility, and the Supreme Court's dismissal of the civil appeal brought that determination to finality. Applying the doctrine of merger, the earlier finding could not be re-agitated for penalty purposes. The order setting aside the penalties was therefore maintained, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357779