https://www.taxtmi.com/caselaws?id=308115 The Tribunal allowed the appeal, setting aside the denial of credit for duty paid on inputs purchased from principal manufacturers who paid duty at a concessional rate. It held that the principal manufacturers were not required to avail full exemption under Notification No.4/2006-CE and could opt to pay duty at the concessional rate of 4%. The Tribunal relied on previous decisions and granted consequential relief to the appellants, emphasizing the lawful nature of the credit availed. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 30 May 2023 21:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308115 The Tribunal allowed the appeal, setting aside the denial of credit for duty paid on inputs purchased from principal manufacturers who paid duty at a concessional rate. It held that the principal manufacturers were not required to avail full exemption under Notification No.4/2006-CE and could opt to pay duty at the concessional rate of 4%. The Tribunal relied on previous decisions and granted consequential relief to the appellants, emphasizing the lawful nature of the credit availed. Case-Laws Central Excise Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308115