https://www.taxtmi.com/caselaws?id=402151 The Tribunal set aside the Order-in-Original confirming the demand of cenvat credit, interest, and penalty, ruling in favor of the appellant. It determined that the exemption notification was conditional, not granting absolute exemption as argued by the Commissioner. As the appellant did not avail the conditional exemption, Section 11D(1) did not apply, making the appropriation of duty paid on final products erroneous. The Tribunal allowed the appeals, citing previous decisions and finding the impugned order unsustainable, providing consequential relief to the appellant. en-us Tue, 13 Oct 2020 00:00:00 +0530 Fri, 25 Dec 2020 15:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402151 The Tribunal set aside the Order-in-Original confirming the demand of cenvat credit, interest, and penalty, ruling in favor of the appellant. It determined that the exemption notification was conditional, not granting absolute exemption as argued by the Commissioner. As the appellant did not avail the conditional exemption, Section 11D(1) did not apply, making the appropriation of duty paid on final products erroneous. The Tribunal allowed the appeals, citing previous decisions and finding the impugned order unsustainable, providing consequential relief to the appellant. Case-Laws Central Excise Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402151