https://www.taxtmi.com/caselaws?id=361090 The Tribunal found in favor of the appellant, ruling that the Commissioner's denial of exemption benefit under Notification No. 12/2012-CE was unjustified. Additionally, the denial of Cenvat Credit on exempted goods was deemed improper since the appellant had paid duty as directed by the department. The Tribunal held that once duty is accepted, Cenvat Credit cannot be denied, citing relevant rules and precedents. Consequently, the Tribunal set aside the Commissioner's order, terming it as perverse, and allowed the appellant's appeal. en-us Thu, 08 Mar 2018 00:00:00 +0530 Wed, 30 May 2018 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361090 The Tribunal found in favor of the appellant, ruling that the Commissioner's denial of exemption benefit under Notification No. 12/2012-CE was unjustified. Additionally, the denial of Cenvat Credit on exempted goods was deemed improper since the appellant had paid duty as directed by the department. The Tribunal held that once duty is accepted, Cenvat Credit cannot be denied, citing relevant rules and precedents. Consequently, the Tribunal set aside the Commissioner's order, terming it as perverse, and allowed the appellant's appeal. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361090