https://www.taxtmi.com/caselaws?id=417604 The Tribunal allowed the appeal, finding in favor of the appellant regarding the alleged wrongful availment of Cenvat Credit. It held that the appellant was entitled to claim the credit under Rule 3 Sub Rule (2) of the Cenvat Credit Rules 2004. The Tribunal also determined that the rejection of the appellant's entitlement based on Rule 9 and a relevant circular was unfounded, setting aside the order under challenge. The decision emphasized the importance of adhering to principles of natural justice and ensuring that legal conclusions are supported by a reasonable basis. en-us Fri, 07 Jan 2022 00:00:00 +0530 Fri, 28 Jan 2022 09:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417604 The Tribunal allowed the appeal, finding in favor of the appellant regarding the alleged wrongful availment of Cenvat Credit. It held that the appellant was entitled to claim the credit under Rule 3 Sub Rule (2) of the Cenvat Credit Rules 2004. The Tribunal also determined that the rejection of the appellant's entitlement based on Rule 9 and a relevant circular was unfounded, setting aside the order under challenge. The decision emphasized the importance of adhering to principles of natural justice and ensuring that legal conclusions are supported by a reasonable basis. Case-Laws Central Excise Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417604