https://www.taxtmi.com/caselaws?id=433135 The Tribunal held that the appellant is entitled to carry forward Cenvat credit after availing a conditional exemption under Notification No. 30/2004-CE. The utilization of this credit for duty payment was deemed valid. Relying on precedents like Patodia Filaments Pvt Ltd. and Union of India vs. Kanchan India Limited, the Tribunal set aside the impugned orders, allowing the appeals. This decision aligns with established principles, clarifying the non-lapsing nature of credit under conditional exemptions. en-us Fri, 20 Jan 2023 00:00:00 +0530 Mon, 23 Jan 2023 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433135 The Tribunal held that the appellant is entitled to carry forward Cenvat credit after availing a conditional exemption under Notification No. 30/2004-CE. The utilization of this credit for duty payment was deemed valid. Relying on precedents like Patodia Filaments Pvt Ltd. and Union of India vs. Kanchan India Limited, the Tribunal set aside the impugned orders, allowing the appeals. This decision aligns with established principles, clarifying the non-lapsing nature of credit under conditional exemptions. Case-Laws Central Excise Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433135