https://www.taxtmi.com/caselaws?id=446686 The Tribunal upheld the original authority's decision, allowing the appellant's appeal and setting aside the decision of the Commissioner (Appeals). The Tribunal cited the case of CNC Commercial Ltd., affirmed by the SC, concluding that there was no provision under Rule 11 of the Cenvat Credit Rules, 2004, to demand additional payment for cenvat credit already utilized. The proceedings initiated through the show cause notice were withdrawn, and the appeal was allowed, with the order pronounced in open court on 07.12.2023. en-us Thu, 07 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446686 The Tribunal upheld the original authority's decision, allowing the appellant's appeal and setting aside the decision of the Commissioner (Appeals). The Tribunal cited the case of CNC Commercial Ltd., affirmed by the SC, concluding that there was no provision under Rule 11 of the Cenvat Credit Rules, 2004, to demand additional payment for cenvat credit already utilized. The proceedings initiated through the show cause notice were withdrawn, and the appeal was allowed, with the order pronounced in open court on 07.12.2023. Case-Laws Central Excise Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446686