https://www.taxtmi.com/caselaws?id=128250 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside penalties on registered dealers and manufacturers of final products, rejecting all appeals by the Revenue. It found that manufacturers availed credit based on valid invoices from registered dealers, deeming the disallowance of credit by the original authority unsubstantiated. The Tribunal referenced a prior case where a similar issue was resolved in favor of the respondents, emphasizing the entitlement to credit based on valid documents. en-us Fri, 17 Apr 2009 00:00:00 +0530 Sat, 30 Mar 2013 14:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128250 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside penalties on registered dealers and manufacturers of final products, rejecting all appeals by the Revenue. It found that manufacturers availed credit based on valid invoices from registered dealers, deeming the disallowance of credit by the original authority unsubstantiated. The Tribunal referenced a prior case where a similar issue was resolved in favor of the respondents, emphasizing the entitlement to credit based on valid documents. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128250