https://www.taxtmi.com/caselaws?id=53921 The Commissioner confirmed Cenvat credit but demanded an equal amount under Section 11D, imposed penalty under Section 13, and interest under Section 11AB. The appellant used the credit for duty on galvanized strips, later deemed non-dutiable. The Commissioner argued against the credit due to the final product's non-dutiable status. However, the Tribunal found the demand under Section 11D untenable, as the appellant had already paid the duty collected from buyers to the Government, leading to the appeal being allowed. en-us Thu, 17 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 09:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53921 The Commissioner confirmed Cenvat credit but demanded an equal amount under Section 11D, imposed penalty under Section 13, and interest under Section 11AB. The appellant used the credit for duty on galvanized strips, later deemed non-dutiable. The Commissioner argued against the credit due to the final product's non-dutiable status. However, the Tribunal found the demand under Section 11D untenable, as the appellant had already paid the duty collected from buyers to the Government, leading to the appeal being allowed. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53921