https://www.taxtmi.com/caselaws?id=363297 The Tribunal held that the appellants were entitled to avail cenvat credit despite objections from the Revenue. By interpreting Rule 3(2) in conjunction with Rule 4(1) of the Cenvat Credit Rules, the Tribunal ruled in favor of the appellants, allowing them to claim credit upon exiting the exemption scheme. The denial of cenvat credit was set aside, and both appeals were allowed, emphasizing the importance of harmonious construction and upholding the substantive rights of the assessee. en-us Mon, 25 Jun 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363297 The Tribunal held that the appellants were entitled to avail cenvat credit despite objections from the Revenue. By interpreting Rule 3(2) in conjunction with Rule 4(1) of the Cenvat Credit Rules, the Tribunal ruled in favor of the appellants, allowing them to claim credit upon exiting the exemption scheme. The denial of cenvat credit was set aside, and both appeals were allowed, emphasizing the importance of harmonious construction and upholding the substantive rights of the assessee. Case-Laws Central Excise Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363297