https://www.taxtmi.com/caselaws?id=125128 The appellant faced a demand of Rs. 70,20,324 for allegedly wrongfully availing Cenvat credit based on invoices from Unit-V. The credit was disallowed as Unit-V was not recognized as a manufacturer, dealer, or importer. However, the High Court's settlement of Unit-V's case supported the regularity of the credit availed by the appellant. The Tribunal emphasized that the appellant's eligibility for credit was not affected by Unit-V's duty liability, leading to the allowance of the appeal. The judgment favored the appellant, confirming the regularity of the credit availed and passed on. en-us Wed, 19 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 17:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125128 The appellant faced a demand of Rs. 70,20,324 for allegedly wrongfully availing Cenvat credit based on invoices from Unit-V. The credit was disallowed as Unit-V was not recognized as a manufacturer, dealer, or importer. However, the High Court's settlement of Unit-V's case supported the regularity of the credit availed by the appellant. The Tribunal emphasized that the appellant's eligibility for credit was not affected by Unit-V's duty liability, leading to the allowance of the appeal. The judgment favored the appellant, confirming the regularity of the credit availed and passed on. Case-Laws Central Excise Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125128