https://www.taxtmi.com/caselaws?id=367155 The Tribunal ruled in favor of the assessees, setting aside the Commissioner's findings disallowing Cenvat credit for first clearances of Kraft paper under Notification No. 4/2006-CE. The Tribunal upheld the decision on ineligibility for Cenvat credit on inputs and final products, dismissing the department's appeal. Additionally, the Tribunal found the demand of duty payment during the exemption period to be incorrect and set aside penalties imposed under Rules 25 & 26 of CER, 2002. The Tribunal also upheld the Commissioner's decision on the demand of lapsed Cenvat credit balance, dismissing the department's appeal on all counts. en-us Wed, 30 May 2018 00:00:00 +0530 Thu, 20 Sep 2018 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367155 The Tribunal ruled in favor of the assessees, setting aside the Commissioner's findings disallowing Cenvat credit for first clearances of Kraft paper under Notification No. 4/2006-CE. The Tribunal upheld the decision on ineligibility for Cenvat credit on inputs and final products, dismissing the department's appeal. Additionally, the Tribunal found the demand of duty payment during the exemption period to be incorrect and set aside penalties imposed under Rules 25 & 26 of CER, 2002. The Tribunal also upheld the Commissioner's decision on the demand of lapsed Cenvat credit balance, dismissing the department's appeal on all counts. Case-Laws Central Excise Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367155