https://www.taxtmi.com/caselaws?id=450971 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. It concluded that Rule 4(5)(a) of the CCR, 2004, was inapplicable as it pertains to raw or partially processed materials, not finished goods. The demand for reversal of Cenvat credit, along with interest and penalties, was overturned. The ground of limitation remains open for future consideration. en-us Fri, 15 Mar 2024 00:00:00 +0530 Mon, 18 Mar 2024 07:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450971 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. It concluded that Rule 4(5)(a) of the CCR, 2004, was inapplicable as it pertains to raw or partially processed materials, not finished goods. The demand for reversal of Cenvat credit, along with interest and penalties, was overturned. The ground of limitation remains open for future consideration. Case-Laws Central Excise Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450971