https://www.taxtmi.com/caselaws?id=359915 The Tribunal ruled in favor of the appellant, setting aside the demand for recovery of wrongly availed credit on inputs for manufacturing CRGO core laminations. The Tribunal emphasized the importance of consistency in applying tax laws and honoring past practices of duty payment. It held that once duty had been discharged for an extended period, the Department could not deny credit based on evolving interpretations. The judgment underscored the significance of acknowledging manufacturing activities and the unfairness of retroactively denying credits based on new interpretations. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 07 May 2018 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359915 The Tribunal ruled in favor of the appellant, setting aside the demand for recovery of wrongly availed credit on inputs for manufacturing CRGO core laminations. The Tribunal emphasized the importance of consistency in applying tax laws and honoring past practices of duty payment. It held that once duty had been discharged for an extended period, the Department could not deny credit based on evolving interpretations. The judgment underscored the significance of acknowledging manufacturing activities and the unfairness of retroactively denying credits based on new interpretations. Case-Laws Central Excise Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359915