https://www.taxtmi.com/caselaws?id=289165 The Tribunal set aside the order for the recovery of cenvat credit on bare films used in the manufacture of laminated rolls, citing that the credit cannot be recovered when utilized for goods not attracting excise duty. Additionally, the recovery of a specific percentage of the value of laminated films cleared was deemed unsustainable as the goods were cleared on payment of duty. Consequently, the penalty imposed on the appellant was also relieved, leading to a favorable outcome for the appellant in the case. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 17 Jul 2020 19:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289165 The Tribunal set aside the order for the recovery of cenvat credit on bare films used in the manufacture of laminated rolls, citing that the credit cannot be recovered when utilized for goods not attracting excise duty. Additionally, the recovery of a specific percentage of the value of laminated films cleared was deemed unsustainable as the goods were cleared on payment of duty. Consequently, the penalty imposed on the appellant was also relieved, leading to a favorable outcome for the appellant in the case. Case-Laws Central Excise Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289165