https://www.taxtmi.com/caselaws?id=121184 The Tribunal set aside the denial of credit and penalty imposition against the appellants due to the supplier's failure to pay the correct duty amount on inputs received. The Tribunal found that the majority of the duty had been recovered from the supplier, and there was no evidence of the appellants' involvement in any fraud. Therefore, the denial of credit was deemed unjustified, leading to the appeal being allowed in favor of the appellants. en-us Fri, 23 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121184 The Tribunal set aside the denial of credit and penalty imposition against the appellants due to the supplier's failure to pay the correct duty amount on inputs received. The Tribunal found that the majority of the duty had been recovered from the supplier, and there was no evidence of the appellants' involvement in any fraud. Therefore, the denial of credit was deemed unjustified, leading to the appeal being allowed in favor of the appellants. Case-Laws Central Excise Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121184