https://www.taxtmi.com/caselaws?id=76102 The appellate tribunal ruled in favor of the appellant, setting aside penalties and allowing the appeal with relief. The tribunal emphasized that the appellant, who purchased goods from a registered dealer with undisputed invoices, was not required to verify the manufacturer's duty payment. It was held that the appellant acted in good faith based on available information and should not be penalized for the manufacturer's actions. The tribunal recommended the Revenue pursue action against the original manufacturer to address the issue, highlighting the importance of adhering to Cenvat Credit Rules while protecting appellants acting in good faith. en-us Fri, 31 Jul 2009 00:00:00 +0530 Wed, 09 Feb 2011 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76102 The appellate tribunal ruled in favor of the appellant, setting aside penalties and allowing the appeal with relief. The tribunal emphasized that the appellant, who purchased goods from a registered dealer with undisputed invoices, was not required to verify the manufacturer's duty payment. It was held that the appellant acted in good faith based on available information and should not be penalized for the manufacturer's actions. The tribunal recommended the Revenue pursue action against the original manufacturer to address the issue, highlighting the importance of adhering to Cenvat Credit Rules while protecting appellants acting in good faith. Case-Laws Central Excise Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76102