https://www.taxtmi.com/caselaws?id=364058 The Tribunal allowed the appeals in favor of the appellant, a 100% EOU, in a case involving refund claims under Rule 5 of the Cenvat Credit Rules, 2004. The dispute centered on the eligibility of cenvat credit for duty paid on inputs procured under Notification No. 22/2003. The Tribunal held that the appellant could claim cenvat credit despite the duty exemption under the notification being conditional, not absolute. Consequently, the impugned orders were set aside, granting the appellant consequential refund under Rule 5, subject to specified conditions. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 17 Jan 2019 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364058 The Tribunal allowed the appeals in favor of the appellant, a 100% EOU, in a case involving refund claims under Rule 5 of the Cenvat Credit Rules, 2004. The dispute centered on the eligibility of cenvat credit for duty paid on inputs procured under Notification No. 22/2003. The Tribunal held that the appellant could claim cenvat credit despite the duty exemption under the notification being conditional, not absolute. Consequently, the impugned orders were set aside, granting the appellant consequential refund under Rule 5, subject to specified conditions. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364058