https://www.taxtmi.com/caselaws?id=425017 The Tribunal allowed the appeal, setting aside the impugned order. The appellant legitimately availed CENVAT credit under Rule 16(1) of the Central Excise Rules, 2002, with no basis for the demand of interest or imposition of penalty. The decision was grounded in the proper interpretation of Rule 16 and the appellant's adherence to the correct procedure for obtaining CENVAT credit on returned goods for repair. en-us Tue, 12 Jul 2022 00:00:00 +0530 Thu, 14 Jul 2022 08:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425017 The Tribunal allowed the appeal, setting aside the impugned order. The appellant legitimately availed CENVAT credit under Rule 16(1) of the Central Excise Rules, 2002, with no basis for the demand of interest or imposition of penalty. The decision was grounded in the proper interpretation of Rule 16 and the appellant's adherence to the correct procedure for obtaining CENVAT credit on returned goods for repair. Case-Laws Central Excise Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425017