https://www.taxtmi.com/caselaws?id=288763 The Tribunal upheld the Commissioner's decision on refund claims, affirming the admissibility of the claims and determining the duty paid by the respondent as excise duty, not customs duty. The Tribunal found that goods carrying nil duty rate are not exempted, allowing Cenvat credit on input services. Photocopies for Cenvat credit were accepted, provided their genuineness was proven. The appeal by the Revenue challenging the refund claims was dismissed, and the Tribunal supported the previous Tribunal order in favor of the respondent. en-us Tue, 26 Mar 2019 00:00:00 +0530 Sat, 27 Jun 2020 11:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288763 The Tribunal upheld the Commissioner's decision on refund claims, affirming the admissibility of the claims and determining the duty paid by the respondent as excise duty, not customs duty. The Tribunal found that goods carrying nil duty rate are not exempted, allowing Cenvat credit on input services. Photocopies for Cenvat credit were accepted, provided their genuineness was proven. The appeal by the Revenue challenging the refund claims was dismissed, and the Tribunal supported the previous Tribunal order in favor of the respondent. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288763