https://www.taxtmi.com/caselaws?id=411659 The Tribunal allowed the appeal of the appellant, a contract manufacturing unit for biscuits, in a case concerning alleged contravention of Cenvat Credit Rules. The appellant was initially found to have contravened the rules, but the Order-in-Appeal was later rejected. The Tribunal ruled in favor of the appellant based on a precedent set by a Larger Bench decision involving a similar issue. The legality of the issuance of Input Service Distributors' invoice by the principal manufacturer to the contract manufacturing unit was upheld, following the precedent and similarity of facts, leading to the appeal being allowed. en-us Wed, 09 Jun 2021 00:00:00 +0530 Tue, 31 Aug 2021 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411659 The Tribunal allowed the appeal of the appellant, a contract manufacturing unit for biscuits, in a case concerning alleged contravention of Cenvat Credit Rules. The appellant was initially found to have contravened the rules, but the Order-in-Appeal was later rejected. The Tribunal ruled in favor of the appellant based on a precedent set by a Larger Bench decision involving a similar issue. The legality of the issuance of Input Service Distributors' invoice by the principal manufacturer to the contract manufacturing unit was upheld, following the precedent and similarity of facts, leading to the appeal being allowed. Case-Laws Central Excise Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411659