https://www.taxtmi.com/caselaws?id=309810 The Tribunal set aside the impugned orders and allowed the appeals in favor of the appellant. The demands for Cenvat credit utilization, interest, and penalty were found to be based on settled or inapplicable grounds. The allegation of the lapse of credit under Rule 11 was dismissed as it did not apply retroactively and only to products exempted absolutely, which was not the case for the appellant's products. The demand related to the transfer of plant had already been addressed and remanded, rendering the subsequent demand improper. en-us Fri, 10 May 2019 00:00:00 +0530 Thu, 21 Sep 2023 18:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309810 The Tribunal set aside the impugned orders and allowed the appeals in favor of the appellant. The demands for Cenvat credit utilization, interest, and penalty were found to be based on settled or inapplicable grounds. The allegation of the lapse of credit under Rule 11 was dismissed as it did not apply retroactively and only to products exempted absolutely, which was not the case for the appellant's products. The demand related to the transfer of plant had already been addressed and remanded, rendering the subsequent demand improper. Case-Laws Central Excise Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309810