https://www.taxtmi.com/caselaws?id=113420 Modvat credit on pile cut fabrics could not be denied to the recipient merely because the suppliers were said to have wrongly availed deemed credit under the relevant notification. The recipient had taken credit on invoices showing duty payment, and the suppliers' clearances had already been assessed and cleared at their end. In those circumstances, the department could not indirectly reopen the suppliers' assessment in proceedings against the recipient, especially when the suppliers themselves were not proceeded against. Credit was therefore confined to the duty actually paid on the inputs, and denial of Modvat credit on the basis of the suppliers' deemed credit was unsustainable. en-us Thu, 01 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113420 Modvat credit on pile cut fabrics could not be denied to the recipient merely because the suppliers were said to have wrongly availed deemed credit under the relevant notification. The recipient had taken credit on invoices showing duty payment, and the suppliers' clearances had already been assessed and cleared at their end. In those circumstances, the department could not indirectly reopen the suppliers' assessment in proceedings against the recipient, especially when the suppliers themselves were not proceeded against. Credit was therefore confined to the duty actually paid on the inputs, and denial of Modvat credit on the basis of the suppliers' deemed credit was unsustainable. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113420