https://www.taxtmi.com/caselaws?id=286242 The Tribunal allowed the appeal, setting aside the order demanding payment under Rule 6(3) of the Cenvat Credit Rules, 2004. It held that goods enjoying value-based exemption under Notification No. 8/2003-CE were not considered exempted goods under Rule 2(d) of the Cenvat Credit Rules. The Commissioner's interpretation was deemed incorrect, and the original order was restored, providing consequential relief to the appellants. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286242 The Tribunal allowed the appeal, setting aside the order demanding payment under Rule 6(3) of the Cenvat Credit Rules, 2004. It held that goods enjoying value-based exemption under Notification No. 8/2003-CE were not considered exempted goods under Rule 2(d) of the Cenvat Credit Rules. The Commissioner's interpretation was deemed incorrect, and the original order was restored, providing consequential relief to the appellants. Case-Laws Central Excise Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286242