https://www.taxtmi.com/caselaws?id=444315 The Tribunal allowed the appellants' appeals and dismissed the Revenue's appeal regarding entitlement to avail the benefit under Sl. No. 91 of Notification No. 04/2006-CE for concessional duty rate and CENVAT Credit on inputs. The decision clarified that the appellants have the option to pay duty under Sl. No. 91 and 93 instead of being forced to pay duty under Sl. No. 90. This interpretation of the Notification's conditions favored the appellants, granting them the benefit they sought. en-us Tue, 10 Oct 2023 00:00:00 +0530 Fri, 13 Oct 2023 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444315 The Tribunal allowed the appellants' appeals and dismissed the Revenue's appeal regarding entitlement to avail the benefit under Sl. No. 91 of Notification No. 04/2006-CE for concessional duty rate and CENVAT Credit on inputs. The decision clarified that the appellants have the option to pay duty under Sl. No. 91 and 93 instead of being forced to pay duty under Sl. No. 90. This interpretation of the Notification's conditions favored the appellants, granting them the benefit they sought. Case-Laws Customs Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444315