https://www.taxtmi.com/caselaws?id=273170 The appellant, a manufacturer, challenged the disallowance of CENVAT credit, interest, and penalty under the CENVAT Credit Rules, 2004, and Central Excise Act, 1944. The appellate tribunal found that the lower authority failed to consider the change in eligibility criteria for CENVAT credit on capital goods post the July 2009 amendment, leading to the setting aside of the impugned order. The matter was remanded for re-determination, emphasizing the importance of proper consideration of eligibility criteria in such cases. en-us Fri, 28 Jul 2017 00:00:00 +0530 Sat, 09 Jun 2018 07:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273170 The appellant, a manufacturer, challenged the disallowance of CENVAT credit, interest, and penalty under the CENVAT Credit Rules, 2004, and Central Excise Act, 1944. The appellate tribunal found that the lower authority failed to consider the change in eligibility criteria for CENVAT credit on capital goods post the July 2009 amendment, leading to the setting aside of the impugned order. The matter was remanded for re-determination, emphasizing the importance of proper consideration of eligibility criteria in such cases. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273170