https://www.taxtmi.com/caselaws?id=386682 The Tribunal allowed the appellant's appeal, finding in favor of the appellant on both merit and limitation grounds. The Tribunal held that the appellant was entitled to avail CENVAT credit on Zinc used for job work, as the duty was paid on the final product by the principal manufacturer. It was determined that the appellant had reversed the duty collected from principal manufacturers and had not unjustly benefited from retaining any amount collected from customers. The demand under Section 11D of the Central Excise Act was deemed unjustified, and the Tribunal concluded that the demand was time-barred due to lack of evidence of suppression by the appellant. en-us Fri, 04 Oct 2019 00:00:00 +0530 Sat, 05 Oct 2019 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386682 The Tribunal allowed the appellant's appeal, finding in favor of the appellant on both merit and limitation grounds. The Tribunal held that the appellant was entitled to avail CENVAT credit on Zinc used for job work, as the duty was paid on the final product by the principal manufacturer. It was determined that the appellant had reversed the duty collected from principal manufacturers and had not unjustly benefited from retaining any amount collected from customers. The demand under Section 11D of the Central Excise Act was deemed unjustified, and the Tribunal concluded that the demand was time-barred due to lack of evidence of suppression by the appellant. Case-Laws Central Excise Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386682