https://www.taxtmi.com/caselaws?id=446321 CESTAT Chennai held that CENVAT credit availed on CVD and SAD through duty paying documents was eligible despite misclassification allegations. The tribunal found no fraud, collusion, or willful misstatement in the DRI show cause notice issued under Section 28(1). Since appellant captively consumed imported goods and paid duty under protest on TR-6 challans, Rule 9(1)(b) of CENVAT Credit Rules 2004 did not apply. The bar on credit availment operates only when additional duty becomes recoverable due to fraud or suppression of facts. The demand was set aside and appeal allowed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 01 Dec 2023 09:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446321 CESTAT Chennai held that CENVAT credit availed on CVD and SAD through duty paying documents was eligible despite misclassification allegations. The tribunal found no fraud, collusion, or willful misstatement in the DRI show cause notice issued under Section 28(1). Since appellant captively consumed imported goods and paid duty under protest on TR-6 challans, Rule 9(1)(b) of CENVAT Credit Rules 2004 did not apply. The bar on credit availment operates only when additional duty becomes recoverable due to fraud or suppression of facts. The demand was set aside and appeal allowed. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446321