https://www.taxtmi.com/caselaws?id=464677 CESTAT MUMBAI - AT held that Rule 3 of the Cenvat Credit Rules permits availing credit based on the quantity actually received in the manufacturer's factory; taking credit on ad valorem and specific duties paid at the dispatching refinery but computed on the quantity received at the Mumbai refinery was lawful. The department could not recover the disputed amount under Rule 14 read with Section 11A of the Central Excise Act. The order confirming demands was set aside and the appeal allowed. en-us Thu, 05 Dec 2024 00:00:00 +0530 Mon, 10 Nov 2025 19:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464677 CESTAT MUMBAI - AT held that Rule 3 of the Cenvat Credit Rules permits availing credit based on the quantity actually received in the manufacturer's factory; taking credit on ad valorem and specific duties paid at the dispatching refinery but computed on the quantity received at the Mumbai refinery was lawful. The department could not recover the disputed amount under Rule 14 read with Section 11A of the Central Excise Act. The order confirming demands was set aside and the appeal allowed. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464677