https://www.taxtmi.com/caselaws?id=360096 The Tribunal ruled in favor of the appellant in a case involving the distribution of credit between two manufacturing units for common services under the CENVAT Credit Rules 2004. The appellant's decision not to distribute the credit between units was found to be permissible during the relevant period, and therefore, the demand and penalty imposed by the Department were deemed unsustainable. The Tribunal held that the appellant had not violated the rules by opting not to distribute the credit, and there was no suppression of facts justifying the extended period of demand or the imposition of a penalty. en-us Tue, 24 Apr 2018 00:00:00 +0530 Mon, 04 Mar 2019 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360096 The Tribunal ruled in favor of the appellant in a case involving the distribution of credit between two manufacturing units for common services under the CENVAT Credit Rules 2004. The appellant's decision not to distribute the credit between units was found to be permissible during the relevant period, and therefore, the demand and penalty imposed by the Department were deemed unsustainable. The Tribunal held that the appellant had not violated the rules by opting not to distribute the credit, and there was no suppression of facts justifying the extended period of demand or the imposition of a penalty. Case-Laws Central Excise Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360096