https://www.taxtmi.com/caselaws?id=432070 The Tribunal allowed the appeal in favor of the appellant, overturning the Commissioner (Appeals)'s decision to deny wrongly availed Cenvat credit for repacking and relabeling activities. The Tribunal emphasized that duty payment should be considered as a reversal of credit, contrary to the findings of the impugned order. The appellant's argument for revenue neutrality and time-barred demand was rejected, with the Tribunal ruling in favor of retaining Cenvat credit based on the acceptance of duty payment. en-us Fri, 09 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432070 The Tribunal allowed the appeal in favor of the appellant, overturning the Commissioner (Appeals)'s decision to deny wrongly availed Cenvat credit for repacking and relabeling activities. The Tribunal emphasized that duty payment should be considered as a reversal of credit, contrary to the findings of the impugned order. The appellant's argument for revenue neutrality and time-barred demand was rejected, with the Tribunal ruling in favor of retaining Cenvat credit based on the acceptance of duty payment. Case-Laws Central Excise Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432070