https://www.taxtmi.com/caselaws?id=368493 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit on the slitting activity of kraft paper. It was determined that once the Cenvat credit availed was reversed during the payment of central excise duty upon clearance of the slit kraft paper, it was deemed as not availed from the beginning. As there was no dispute regarding the payment of duty during clearance by debiting the Cenvat credit account, the Tribunal found the denial of Cenvat credit unjustified and ruled in favor of the appellant. en-us Thu, 06 Sep 2018 00:00:00 +0530 Wed, 10 Oct 2018 09:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368493 The Tribunal allowed the appeal, setting aside the impugned order that denied Cenvat credit on the slitting activity of kraft paper. It was determined that once the Cenvat credit availed was reversed during the payment of central excise duty upon clearance of the slit kraft paper, it was deemed as not availed from the beginning. As there was no dispute regarding the payment of duty during clearance by debiting the Cenvat credit account, the Tribunal found the denial of Cenvat credit unjustified and ruled in favor of the appellant. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368493