https://www.taxtmi.com/caselaws?id=754569 The Tribunal allowed both appeals, determining that the taxpayer's embossing activity constituted manufacturing, thus entitling them to CENVAT credit on inputs. The denial of credit was found contrary to established law. Additionally, the Tribunal set aside the penalty under Rule 15A of the CENVAT Credit Rules, 2004, due to lack of independent evidence. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754569 The Tribunal allowed both appeals, determining that the taxpayer's embossing activity constituted manufacturing, thus entitling them to CENVAT credit on inputs. The denial of credit was found contrary to established law. Additionally, the Tribunal set aside the penalty under Rule 15A of the CENVAT Credit Rules, 2004, due to lack of independent evidence. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754569