https://www.taxtmi.com/caselaws?id=120441 A textile-sector CENVAT transition scheme allowed deemed credit on eligible stock, work-in-progress and finished goods only subject to prescribed conditions and supporting documents. Credit was rejected where the same inputs had already been credited in the hands of the supplier, because the scheme did not permit a second or duplicate availment on identical inputs merely because the goods moved through different stages of processing or different hands. The denial of credit was therefore upheld. en-us Wed, 01 Nov 2006 00:00:00 +0530 Thu, 19 Jul 2012 13:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120441 A textile-sector CENVAT transition scheme allowed deemed credit on eligible stock, work-in-progress and finished goods only subject to prescribed conditions and supporting documents. Credit was rejected where the same inputs had already been credited in the hands of the supplier, because the scheme did not permit a second or duplicate availment on identical inputs merely because the goods moved through different stages of processing or different hands. The denial of credit was therefore upheld. Case-Laws Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120441