https://www.taxtmi.com/caselaws?id=448232 Cenvat credit availed on molasses could be utilised to pay central excise duty on sugar because Rule 3(3) of the Cenvat Credit Rules, 2001 permitted utilisation of validly availed credit for payment of duty on final products. The objection went only to utilisation, not to the original availment of credit, and there was no prohibition in the scheme against such use. The impugned order was therefore unsustainable, and the assessee succeeded. en-us Wed, 10 Jan 2024 00:00:00 +0530 Sat, 13 Jan 2024 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448232 Cenvat credit availed on molasses could be utilised to pay central excise duty on sugar because Rule 3(3) of the Cenvat Credit Rules, 2001 permitted utilisation of validly availed credit for payment of duty on final products. The objection went only to utilisation, not to the original availment of credit, and there was no prohibition in the scheme against such use. The impugned order was therefore unsustainable, and the assessee succeeded. Case-Laws Central Excise Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448232