https://www.taxtmi.com/caselaws?id=438662 The High Court criticized the Tribunal for not examining the merits of the case and documents, directing it to determine the correct classification of inputs. The Tribunal found the Appellant eligible for CENVAT credit on purchased goods and ruled against imposing penalties or interest. The matter was remanded for fresh adjudication with instructions to consider factual and legal aspects independently. The Tribunal set aside the impugned orders, allowing the appeals and finding the demands unsustainable on merit and limitation grounds. en-us Mon, 05 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 08:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438662 The High Court criticized the Tribunal for not examining the merits of the case and documents, directing it to determine the correct classification of inputs. The Tribunal found the Appellant eligible for CENVAT credit on purchased goods and ruled against imposing penalties or interest. The matter was remanded for fresh adjudication with instructions to consider factual and legal aspects independently. The Tribunal set aside the impugned orders, allowing the appeals and finding the demands unsustainable on merit and limitation grounds. Case-Laws Central Excise Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438662