https://www.taxtmi.com/caselaws?id=359450 The tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner's order requiring the reversal of credit/discharge duty on the clearance of DG sets procured in 2001 without payment of duty in 2014. The tribunal found that no cenvat credit was availed on the capital goods at the time of procurement, based on evidence provided by the appellant, including a Chartered Engineer's certificate and statutory audit report. Consequently, the tribunal held that certain Cenvat Credit Rules were not applicable, leading to a successful outcome for the appellant. en-us Thu, 04 Jan 2018 00:00:00 +0530 Tue, 01 May 2018 06:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359450 The tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner's order requiring the reversal of credit/discharge duty on the clearance of DG sets procured in 2001 without payment of duty in 2014. The tribunal found that no cenvat credit was availed on the capital goods at the time of procurement, based on evidence provided by the appellant, including a Chartered Engineer's certificate and statutory audit report. Consequently, the tribunal held that certain Cenvat Credit Rules were not applicable, leading to a successful outcome for the appellant. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359450