https://www.taxtmi.com/caselaws?id=310423 The HC dismissed the Revenue's appeal, concluding that no substantial question of law arose for consideration. The court referenced a previous case with similar issues, determining that the CESTAT and Commissioner did not err in their decisions. The court found that the Assessee's utilization of Cenvat Credit on tubes and flaps, not used in the manufacture of final products, did not contravene Rule 3(1) of the Cenvat Credit Rules, 2004. The appeal was dismissed, affirming the lower authorities' rulings in favor of the Assessee. en-us Fri, 11 Aug 2023 00:00:00 +0530 Tue, 24 Oct 2023 10:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310423 The HC dismissed the Revenue's appeal, concluding that no substantial question of law arose for consideration. The court referenced a previous case with similar issues, determining that the CESTAT and Commissioner did not err in their decisions. The court found that the Assessee's utilization of Cenvat Credit on tubes and flaps, not used in the manufacture of final products, did not contravene Rule 3(1) of the Cenvat Credit Rules, 2004. The appeal was dismissed, affirming the lower authorities' rulings in favor of the Assessee. Case-Laws Central Excise Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310423