https://www.taxtmi.com/caselaws?id=76513 The Tribunal ruled in favor of the appellants, allowing their appeal for availing Cenvat credit facility based on invoices from a second stage dealer who directly received goods from the manufacturer. The Tribunal emphasized the direct receipt of goods from the manufacturer, concluding that the duty payment details were undisputed and there was no deviation in the supply chain. As a result, the Tribunal overturned the Commissioner's decision, reinstating the original authority's order in favor of the appellants and granting consequential relief. en-us Thu, 20 Aug 2009 00:00:00 +0530 Wed, 30 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76513 The Tribunal ruled in favor of the appellants, allowing their appeal for availing Cenvat credit facility based on invoices from a second stage dealer who directly received goods from the manufacturer. The Tribunal emphasized the direct receipt of goods from the manufacturer, concluding that the duty payment details were undisputed and there was no deviation in the supply chain. As a result, the Tribunal overturned the Commissioner's decision, reinstating the original authority's order in favor of the appellants and granting consequential relief. Case-Laws Central Excise Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76513