https://www.taxtmi.com/caselaws?id=35192 The Tribunal ruled in favor of the appellant, holding that they were entitled to claim Cenvat Credit for duty paid on molasses by the manufacturer. The decision emphasized that double taxation on the same goods should be avoided, and the appellant, as the procurer, could not be denied the benefit of Cenvat Credit based on duty already paid by the manufacturer. The Tribunal considered Rule 4(2) and a Board's Circular, concluding that the appellant met the eligibility criteria for Cenvat Credit. As a result, the appeal was allowed, providing relief to the appellant. en-us Mon, 02 Mar 2009 00:00:00 +0530 Tue, 19 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35192 The Tribunal ruled in favor of the appellant, holding that they were entitled to claim Cenvat Credit for duty paid on molasses by the manufacturer. The decision emphasized that double taxation on the same goods should be avoided, and the appellant, as the procurer, could not be denied the benefit of Cenvat Credit based on duty already paid by the manufacturer. The Tribunal considered Rule 4(2) and a Board's Circular, concluding that the appellant met the eligibility criteria for Cenvat Credit. As a result, the appeal was allowed, providing relief to the appellant. Case-Laws Central Excise Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35192