https://www.taxtmi.com/caselaws?id=117585 Cenvat credit on inputs is available where the duty on those inputs has been duly paid by the manufacturer, and it cannot be denied merely because the purchaser did not itself bear the duty incidence or pay the duty element in a particular manner. Rule 3 of the Cenvat Credit Rules, 2002 links entitlement to the duty suffered by the inputs, not to how the buyer funded or recorded the purchase price. On the stated facts, the restriction applied in the impugned order had no basis in the Rules, so the denial of credit was unsustainable and the assessee was entitled to relief. en-us Fri, 19 May 2006 00:00:00 +0530 Mon, 25 Jun 2012 12:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117585 Cenvat credit on inputs is available where the duty on those inputs has been duly paid by the manufacturer, and it cannot be denied merely because the purchaser did not itself bear the duty incidence or pay the duty element in a particular manner. Rule 3 of the Cenvat Credit Rules, 2002 links entitlement to the duty suffered by the inputs, not to how the buyer funded or recorded the purchase price. On the stated facts, the restriction applied in the impugned order had no basis in the Rules, so the denial of credit was unsustainable and the assessee was entitled to relief. Case-Laws Central Excise Fri, 19 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117585