https://www.taxtmi.com/caselaws?id=120870 Cenvat credit was held admissible where a recipient-manufacturer received inputs under duly authenticated excise invoices, actually used the goods in manufacture, and acted bona fide with reasonable precautions; the supplier's later default in duty payment did not justify reversal of the credit. The demand was also held unenforceable because the show cause notice was issued beyond the prescribed limitation period. The overall result stated in the text is that the appeal succeeded, as the credit was correctly availed and the demand was time barred. en-us Thu, 09 Nov 2006 00:00:00 +0530 Wed, 25 Jul 2012 11:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120870 Cenvat credit was held admissible where a recipient-manufacturer received inputs under duly authenticated excise invoices, actually used the goods in manufacture, and acted bona fide with reasonable precautions; the supplier's later default in duty payment did not justify reversal of the credit. The demand was also held unenforceable because the show cause notice was issued beyond the prescribed limitation period. The overall result stated in the text is that the appeal succeeded, as the credit was correctly availed and the demand was time barred. Case-Laws Central Excise Thu, 09 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120870