https://www.taxtmi.com/caselaws?id=766877 CESTAT Bangalore ruled in favor of appellant regarding excise duty payment through CENVAT credit utilization. The Tribunal held that findings on manufacturing activity were beyond the scope of the show cause notice, as no such allegation was made initially. The issue was already settled by previous Tribunal decisions establishing appellant's activity constituted manufacture. Regarding excise duty payment, the Tribunal accepted appellant's contention that under Section 5(1) of Central Excise Act, it was appellant's option to choose payment method, including whether to avail notification benefits. Failure to utilize available notification benefits cannot constitute duty evasion or justify penalty imposition. Appeal allowed. en-us Wed, 26 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766877 CESTAT Bangalore ruled in favor of appellant regarding excise duty payment through CENVAT credit utilization. The Tribunal held that findings on manufacturing activity were beyond the scope of the show cause notice, as no such allegation was made initially. The issue was already settled by previous Tribunal decisions establishing appellant's activity constituted manufacture. Regarding excise duty payment, the Tribunal accepted appellant's contention that under Section 5(1) of Central Excise Act, it was appellant's option to choose payment method, including whether to avail notification benefits. Failure to utilize available notification benefits cannot constitute duty evasion or justify penalty imposition. Appeal allowed. Case-Laws Central Excise Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766877