https://www.taxtmi.com/caselaws?id=761889 CESTAT NEW DELHI allowed appellant's appeal regarding CENVAT credit denial totaling Rs.10,03,635/- for promotional and marketing expenses through ISD invoices. Following precedent from Krishna Food Products case, the Tribunal rejected narrow interpretation of manufacturing unit provisions and permitted credit distribution to job workers. Additionally, CESTAT allowed CENVAT credit of Rs.32,149/- on invoices with proper invoice numbers and Rs.39,159/- on packing materials used for both dutiable and non-dutiable products, requiring only proportionate reversal. No penalty was imposed on appellant. en-us Thu, 04 Jul 2024 00:00:00 +0530 Tue, 19 Nov 2024 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761889 CESTAT NEW DELHI allowed appellant's appeal regarding CENVAT credit denial totaling Rs.10,03,635/- for promotional and marketing expenses through ISD invoices. Following precedent from Krishna Food Products case, the Tribunal rejected narrow interpretation of manufacturing unit provisions and permitted credit distribution to job workers. Additionally, CESTAT allowed CENVAT credit of Rs.32,149/- on invoices with proper invoice numbers and Rs.39,159/- on packing materials used for both dutiable and non-dutiable products, requiring only proportionate reversal. No penalty was imposed on appellant. Case-Laws Central Excise Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761889