https://www.taxtmi.com/caselaws?id=375796 The tribunal partially allowed the appeal, ruling in favor of the appellant on the denial of Cenvat credit based on stock declaration and the denial of credit due to lack of manufacturing activity. The appellant was deemed entitled to the Cenvat credit under notification 40/2003-CE (NT) and the CENVAT credit for goods cleared after duty payment. However, the denial of exemption under notification 38/03-CE was upheld due to insufficient documentation, with the penalty being set aside. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 26 Feb 2019 07:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375796 The tribunal partially allowed the appeal, ruling in favor of the appellant on the denial of Cenvat credit based on stock declaration and the denial of credit due to lack of manufacturing activity. The appellant was deemed entitled to the Cenvat credit under notification 40/2003-CE (NT) and the CENVAT credit for goods cleared after duty payment. However, the denial of exemption under notification 38/03-CE was upheld due to insufficient documentation, with the penalty being set aside. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375796