https://www.taxtmi.com/caselaws?id=76375 The Commissioner of Central Excise appealed against the Customs, Excise & Service Tax Appellate Tribunal's decision to dismiss the revenue's appeal regarding the disallowance of CENVAT credit. The Tribunal upheld the first appellate authority's decision in favor of the assessee, stating that the duty had been paid by the manufacturer, allowing the CENVAT credit claim. The Tribunal relied on a previous court decision and found that the goods supplied by a reputable public sector undertaking would have incurred duty. The court determined that the duty had been paid for the relevant goods, enabling the assessee to claim the credit, leading to the dismissal of the appeal. en-us Wed, 08 Jul 2009 00:00:00 +0530 Mon, 01 Nov 2010 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76375 The Commissioner of Central Excise appealed against the Customs, Excise & Service Tax Appellate Tribunal's decision to dismiss the revenue's appeal regarding the disallowance of CENVAT credit. The Tribunal upheld the first appellate authority's decision in favor of the assessee, stating that the duty had been paid by the manufacturer, allowing the CENVAT credit claim. The Tribunal relied on a previous court decision and found that the goods supplied by a reputable public sector undertaking would have incurred duty. The court determined that the duty had been paid for the relevant goods, enabling the assessee to claim the credit, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76375