https://www.taxtmi.com/caselaws?id=442942 The Tribunal found the Appellant eligible for exemption under Notification 8/2003 as their clearances were below the threshold limit. The demand of duty was based on the alleged availing of Cenvat credit before a specific date, but it was established that no credit was utilized before the Registration Certificate was received. The Tribunal concluded that there was no issue with availing Cenvat credit before registration, as per relevant instructions. Consequently, the demand of duty was deemed unsustainable, leading to the appeal being allowed in favor of the Appellant. en-us Tue, 05 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 08:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442942 The Tribunal found the Appellant eligible for exemption under Notification 8/2003 as their clearances were below the threshold limit. The demand of duty was based on the alleged availing of Cenvat credit before a specific date, but it was established that no credit was utilized before the Registration Certificate was received. The Tribunal concluded that there was no issue with availing Cenvat credit before registration, as per relevant instructions. Consequently, the demand of duty was deemed unsustainable, leading to the appeal being allowed in favor of the Appellant. Case-Laws Central Excise Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442942