https://www.taxtmi.com/caselaws?id=123771 Cenvat credit is allowable where duty has actually been paid and is reflected in valid duty-paying documents, even if a notification reducing the duty rate operated on the same day as clearance. The recipient is entitled to rely on invoices showing duty paid at the higher rate, and credit cannot be denied merely because the rate was later or simultaneously reduced. On this reasoning, the order disallowing credit was set aside and the appeals succeeded. en-us Mon, 21 Jan 2008 00:00:00 +0530 Thu, 20 Sep 2012 13:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123771 Cenvat credit is allowable where duty has actually been paid and is reflected in valid duty-paying documents, even if a notification reducing the duty rate operated on the same day as clearance. The recipient is entitled to rely on invoices showing duty paid at the higher rate, and credit cannot be denied merely because the rate was later or simultaneously reduced. On this reasoning, the order disallowing credit was set aside and the appeals succeeded. Case-Laws Central Excise Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123771