https://www.taxtmi.com/caselaws?id=442438 The Tribunal ruled in favor of the appellants on all issues raised in the case. It held that there is no time limit fixed for availing CENVAT Credit under the CENVAT Credit Rules, 2002, and that the value of free packing material should not be included in the assessable value of excisable goods. Additionally, it determined that unutilized credit can be refunded under Notification No. 56/2002, and penalties imposed on the appellants were set aside. The appeals were allowed, and the demands raised in the show-cause notice were rejected. en-us Wed, 30 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442438 The Tribunal ruled in favor of the appellants on all issues raised in the case. It held that there is no time limit fixed for availing CENVAT Credit under the CENVAT Credit Rules, 2002, and that the value of free packing material should not be included in the assessable value of excisable goods. Additionally, it determined that unutilized credit can be refunded under Notification No. 56/2002, and penalties imposed on the appellants were set aside. The appeals were allowed, and the demands raised in the show-cause notice were rejected. Case-Laws Central Excise Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442438