https://www.taxtmi.com/caselaws?id=51938 Where the assessee took Cenvat credit on coating materials used for coating steel pipes but discharged excise duty on the final product on the full value of coated pipes, the Tribunal held that the credit stood effectively reversed because it was utilised to pay duty that was not otherwise payable. Since the credit had already been neutralised through such utilisation, a further demand for reversal would amount to double reversal and was unsustainable. The impugned order confirming demand was set aside and the appeal was allowed with consequential relief. en-us Thu, 10 Jul 2003 00:00:00 +0530 Mon, 29 Dec 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51938 Where the assessee took Cenvat credit on coating materials used for coating steel pipes but discharged excise duty on the final product on the full value of coated pipes, the Tribunal held that the credit stood effectively reversed because it was utilised to pay duty that was not otherwise payable. Since the credit had already been neutralised through such utilisation, a further demand for reversal would amount to double reversal and was unsustainable. The impugned order confirming demand was set aside and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 10 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51938