https://www.taxtmi.com/caselaws?id=361798 The appeal involved a dispute over the admissibility of CENVAT credit on defective dry cell batteries. The Revenue argued that as no duty was paid on defective batteries, the CENVAT credit used in their manufacture was not admissible. The Original authority upheld the demand and imposed a penalty. However, the Member (Judicial) found that the issue was covered by a precedent ruling in the appellant's favor, deeming the show cause notice unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, emphasizing the importance of legal interpretations and precedents in tax matters. en-us Mon, 13 Nov 2017 00:00:00 +0530 Fri, 15 Jun 2018 07:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361798 The appeal involved a dispute over the admissibility of CENVAT credit on defective dry cell batteries. The Revenue argued that as no duty was paid on defective batteries, the CENVAT credit used in their manufacture was not admissible. The Original authority upheld the demand and imposed a penalty. However, the Member (Judicial) found that the issue was covered by a precedent ruling in the appellant's favor, deeming the show cause notice unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant, emphasizing the importance of legal interpretations and precedents in tax matters. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361798