https://www.taxtmi.com/caselaws?id=419875 The Tribunal allowed the appeal, setting aside the demand and penalties imposed by the Commissioner. It emphasized the importance of Rule 3 in determining cenvat credit admissibility and highlighted the significance of genuine documents reflecting tax payment for credit availment, as established in previous legal precedents. The Tribunal found that denial of credit solely based on the absence of a newly prescribed certificate under an amended Rule 9 was unjustified, ultimately ruling in favor of the appellant. en-us Mon, 14 Mar 2022 00:00:00 +0530 Tue, 22 Mar 2022 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419875 The Tribunal allowed the appeal, setting aside the demand and penalties imposed by the Commissioner. It emphasized the importance of Rule 3 in determining cenvat credit admissibility and highlighted the significance of genuine documents reflecting tax payment for credit availment, as established in previous legal precedents. The Tribunal found that denial of credit solely based on the absence of a newly prescribed certificate under an amended Rule 9 was unjustified, ultimately ruling in favor of the appellant. Case-Laws Central Excise Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419875