https://www.taxtmi.com/caselaws?id=127994 CENVAT credit on waste and scrap invoices could not be denied merely because the supplier was alleged to be governed by Section 3A, where there was no evidence that the supplier was in fact under that regime. The Tribunal held that the recipient unit's authorities could not reopen or question the supplier's assessment position at the recipient's end, and no material showed that the supplier's invoices were invalid for credit purposes. On that basis, the disallowance of credit was unsustainable and the assessee succeeded. en-us Thu, 30 Jul 2009 00:00:00 +0530 Mon, 25 Mar 2013 16:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127994 CENVAT credit on waste and scrap invoices could not be denied merely because the supplier was alleged to be governed by Section 3A, where there was no evidence that the supplier was in fact under that regime. The Tribunal held that the recipient unit's authorities could not reopen or question the supplier's assessment position at the recipient's end, and no material showed that the supplier's invoices were invalid for credit purposes. On that basis, the disallowance of credit was unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127994