https://www.taxtmi.com/caselaws?id=444846 The court determined that units utilizing Cenvat credit for tax payments under the exemption notification dated 25-7-2007 are considered to have availed benefits, even if cash payments are pending. This interpretation aligns with a government communication dated 22-2-2023. Consequently, the court ruled that these units, including the petitioners, are entitled to benefits under the 2007 notification. The writ petitions were closed, with petitioners allowed to return to court if necessary. Interim orders were vacated, and the crucial communication was retained on record. en-us Thu, 02 Mar 2023 00:00:00 +0530 Wed, 25 Oct 2023 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444846 The court determined that units utilizing Cenvat credit for tax payments under the exemption notification dated 25-7-2007 are considered to have availed benefits, even if cash payments are pending. This interpretation aligns with a government communication dated 22-2-2023. Consequently, the court ruled that these units, including the petitioners, are entitled to benefits under the 2007 notification. The writ petitions were closed, with petitioners allowed to return to court if necessary. Interim orders were vacated, and the crucial communication was retained on record. Case-Laws Central Excise Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444846