https://www.taxtmi.com/caselaws?id=31702 The Tribunal allowed the appeal in a case concerning the admissibility of Cenvat credit on duty paid chassis and other inputs. It held that the appellant, a body building unit, was eligible for credit as they procured duty paid chassis and did not avail the benefit of Notification No. 6/2002. The Tribunal clarified that the conditional nature of the notification did not compel the appellant to avail it. Additionally, it emphasized that Rule 3 of the Cenvat Credit Rules should be applied only when the exemption bars credit on all inputs to prevent double benefits. en-us Thu, 26 Jun 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31702 The Tribunal allowed the appeal in a case concerning the admissibility of Cenvat credit on duty paid chassis and other inputs. It held that the appellant, a body building unit, was eligible for credit as they procured duty paid chassis and did not avail the benefit of Notification No. 6/2002. The Tribunal clarified that the conditional nature of the notification did not compel the appellant to avail it. Additionally, it emphasized that Rule 3 of the Cenvat Credit Rules should be applied only when the exemption bars credit on all inputs to prevent double benefits. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31702