https://www.taxtmi.com/caselaws?id=427285 The High Court upheld the tribunal's decision in favor of the respondent, ruling that the appellant's appeal failed, and substantial questions of law were answered against the revenue. The dispute centered on the eligibility of the respondent to claim Cenvat Credit on imported coal under specific notifications, with the court ultimately supporting the respondent's position based on the interpretation of relevant rules and notifications. The decision was reinforced by the Circular issued by CBEC and previous tribunal decisions, leading to the dismissal of the revenue's appeal. en-us Mon, 05 Sep 2022 00:00:00 +0530 Wed, 15 Feb 2023 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427285 The High Court upheld the tribunal's decision in favor of the respondent, ruling that the appellant's appeal failed, and substantial questions of law were answered against the revenue. The dispute centered on the eligibility of the respondent to claim Cenvat Credit on imported coal under specific notifications, with the court ultimately supporting the respondent's position based on the interpretation of relevant rules and notifications. The decision was reinforced by the Circular issued by CBEC and previous tribunal decisions, leading to the dismissal of the revenue's appeal. Case-Laws Central Excise Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427285