https://www.taxtmi.com/caselaws?id=442829 The appeal by M/s Tungabhadra Holding Pvt Ltd focused on the inoperability of CENVAT credit for 'job work' under a specific notification. The appellate authority found that due to the appellant's clearance of 'exempted goods,' rules necessitating credit reversal were triggered. Despite the reversal order by the Commissioner of Central Excise (Appeals), the Tribunal ruled in favor of the appellant, citing precedent cases and emphasizing the avoidance of a mechanical application of certain rules. The impugned order was set aside, and the appeal was allowed. en-us Tue, 29 Aug 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442829 The appeal by M/s Tungabhadra Holding Pvt Ltd focused on the inoperability of CENVAT credit for 'job work' under a specific notification. The appellate authority found that due to the appellant's clearance of 'exempted goods,' rules necessitating credit reversal were triggered. Despite the reversal order by the Commissioner of Central Excise (Appeals), the Tribunal ruled in favor of the appellant, citing precedent cases and emphasizing the avoidance of a mechanical application of certain rules. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442829