https://www.taxtmi.com/highlights?id=54264 CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat credit by the appellant. The appellant had the option to avail or not to avail the exemption under Notification No. 65/95-CE and since it paid duty on the goods manufactured without availing the exemption, the appellant was eligible to avail the Cenvat credit involved. - AT en-us Thu, 06 Aug 2020 06:57:53 +0530 Thu, 06 Aug 2020 06:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54264 CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat credit by the appellant. The appellant had the option to avail or not to avail the exemption under Notification No. 65/95-CE and since it paid duty on the goods manufactured without availing the exemption, the appellant was eligible to avail the Cenvat credit involved. - AT Highlights Central Excise Thu, 06 Aug 2020 06:57:53 +0530 https://www.taxtmi.com/highlights?id=54264