https://www.taxtmi.com/caselaws?id=425986 The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant entitlement to cenvat credit for the countervailing duty (CVD) paid through Challan under Rule 9 of the Cenvat Credit Rules, 2004. The decision was based on established principles from previous judgments, emphasizing that the availability of cenvat credit is contingent upon duty payment, admissible inputs, and receipt, rather than the reason for payment. The Tribunal also recognized the validity of using Challans for additional duty payments and rejected objections related to credit transfer post-merger, finding no significant delay in the appellant's case. en-us Wed, 27 Jul 2022 00:00:00 +0530 Fri, 05 Aug 2022 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425986 The Tribunal allowed the appeal, setting aside the impugned order and granting the appellant entitlement to cenvat credit for the countervailing duty (CVD) paid through Challan under Rule 9 of the Cenvat Credit Rules, 2004. The decision was based on established principles from previous judgments, emphasizing that the availability of cenvat credit is contingent upon duty payment, admissible inputs, and receipt, rather than the reason for payment. The Tribunal also recognized the validity of using Challans for additional duty payments and rejected objections related to credit transfer post-merger, finding no significant delay in the appellant's case. Case-Laws Central Excise Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425986