https://www.taxtmi.com/caselaws?id=444065 The appellant availed cenvat credit under a notification prescribing a concessional rate of duty of 4%. The department argued for a nil rate of duty exemption instead. The Tribunal found both exemptions to be conditional, allowing the appellant to choose. It held the appellant's choice to avail the 4% duty rate exemption was legal. The impugned order disallowing the cenvat credit was set aside, ruling in favor of the appellant. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sun, 08 Oct 2023 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444065 The appellant availed cenvat credit under a notification prescribing a concessional rate of duty of 4%. The department argued for a nil rate of duty exemption instead. The Tribunal found both exemptions to be conditional, allowing the appellant to choose. It held the appellant's choice to avail the 4% duty rate exemption was legal. The impugned order disallowing the cenvat credit was set aside, ruling in favor of the appellant. Case-Laws Central Excise Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444065