https://www.taxtmi.com/caselaws?id=115716 Cenvat credit could not be denied where inputs received from Tata Steel were later cleared as such on payment of duty on the assessee's own invoices and then used in manufacture of final products. The Revenue objected only to the credit relating to those inputs, but did not dispute other clearances made on the same invoicing basis. Applying the Cenvat principle that inputs removed as such must suffer duty, the document states that duty-paid clearance of the inputs removed any basis to deny credit merely because the goods moved on the assessee's invoices. The denial of Cenvat credit was therefore unsustainable and was set aside. en-us Wed, 04 Feb 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115716 Cenvat credit could not be denied where inputs received from Tata Steel were later cleared as such on payment of duty on the assessee's own invoices and then used in manufacture of final products. The Revenue objected only to the credit relating to those inputs, but did not dispute other clearances made on the same invoicing basis. Applying the Cenvat principle that inputs removed as such must suffer duty, the document states that duty-paid clearance of the inputs removed any basis to deny credit merely because the goods moved on the assessee's invoices. The denial of Cenvat credit was therefore unsustainable and was set aside. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115716