https://www.taxtmi.com/caselaws?id=123785 Cenvat credit taken on the strength of valid duty-paying documents could not be denied at the recipient's end merely because the supplier's duty was later alleged to be excessive. The proper course for any excess or short levy lay against the supplier under the applicable recovery or refund mechanism, not by disallowing credit to the buyer. In the absence of suppression or other wrongful conduct, the extended limitation period was unavailable, and penalty and interest could not survive once the credit availment was bona fide and supported by documents. en-us Wed, 26 Mar 2008 00:00:00 +0530 Thu, 20 Sep 2012 15:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123785 Cenvat credit taken on the strength of valid duty-paying documents could not be denied at the recipient's end merely because the supplier's duty was later alleged to be excessive. The proper course for any excess or short levy lay against the supplier under the applicable recovery or refund mechanism, not by disallowing credit to the buyer. In the absence of suppression or other wrongful conduct, the extended limitation period was unavailable, and penalty and interest could not survive once the credit availment was bona fide and supported by documents. Case-Laws Central Excise Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123785