https://www.taxtmi.com/caselaws?id=370271 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on duty paid inputs purchased from M/s Ritzy Polymers despite the supplier's exemption status. The decision emphasized the applicability of Rule 3 over Rule 12 in determining Cenvat credit eligibility, ultimately rejecting the department's demand due to the bar of limitation. en-us Thu, 13 Sep 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370271 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on duty paid inputs purchased from M/s Ritzy Polymers despite the supplier's exemption status. The decision emphasized the applicability of Rule 3 over Rule 12 in determining Cenvat credit eligibility, ultimately rejecting the department's demand due to the bar of limitation. Case-Laws Central Excise Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370271