https://www.taxtmi.com/caselaws?id=762497 CESTAT Ahmedabad allowed appeals challenging denial of CENVAT credit and penalty levy due to physical shortage of raw materials compared to recorded stock. The Tribunal found that identical appeals on the same issue from related show cause notices had been previously allowed, setting aside the impugned order. Since present appeals arose from same order involving identical issues and facts, the matter was no longer res-integra. Following the ratio of previous decision, the demand was held unsustainable and appeals were allowed. en-us Mon, 02 Dec 2024 00:00:00 +0530 Tue, 03 Dec 2024 08:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762497 CESTAT Ahmedabad allowed appeals challenging denial of CENVAT credit and penalty levy due to physical shortage of raw materials compared to recorded stock. The Tribunal found that identical appeals on the same issue from related show cause notices had been previously allowed, setting aside the impugned order. Since present appeals arose from same order involving identical issues and facts, the matter was no longer res-integra. Following the ratio of previous decision, the demand was held unsustainable and appeals were allowed. Case-Laws Central Excise Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762497