https://www.taxtmi.com/caselaws?id=369579 The Tribunal upheld the Commissioner (Appeals) decisions on both issues, denying the Revenue's appeals. The denial of Cenvat credit on end cuttings/scrap of precision pipes/tubes and welding electrodes for repair and maintenance was deemed unsustainable. The judgments emphasized the manufacturer's entitlement to Cenvat credit based on duty paid by the supplier, supported by precedent decisions and legal principles governing credit entitlement. The Tribunal's orders remained unchallenged, affirming the importance of prior rulings and established legal interpretations in resolving disputes related to duty payments and credit availment in the manufacturing sector. en-us Wed, 24 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369579 The Tribunal upheld the Commissioner (Appeals) decisions on both issues, denying the Revenue's appeals. The denial of Cenvat credit on end cuttings/scrap of precision pipes/tubes and welding electrodes for repair and maintenance was deemed unsustainable. The judgments emphasized the manufacturer's entitlement to Cenvat credit based on duty paid by the supplier, supported by precedent decisions and legal principles governing credit entitlement. The Tribunal's orders remained unchallenged, affirming the importance of prior rulings and established legal interpretations in resolving disputes related to duty payments and credit availment in the manufacturing sector. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369579