https://www.taxtmi.com/caselaws?id=209552 The tribunal allowed the appeal, setting aside the lower authorities' decision to deny Cenvat credit on inputs, interest, and penalty. Despite the appellant not physically receiving the specified inputs, the tribunal recognized their good faith in taking credit against duty paying documents. Emphasizing the importance of bona fide transactions and legal provisions, the tribunal held that any action should be directed towards the supplier in such cases. Consequently, the demand, interest, and penalty were deemed unsustainable, leading to a favorable outcome for the appellant. en-us Fri, 12 Nov 2010 00:00:00 +0530 Mon, 15 Jul 2013 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209552 The tribunal allowed the appeal, setting aside the lower authorities' decision to deny Cenvat credit on inputs, interest, and penalty. Despite the appellant not physically receiving the specified inputs, the tribunal recognized their good faith in taking credit against duty paying documents. Emphasizing the importance of bona fide transactions and legal provisions, the tribunal held that any action should be directed towards the supplier in such cases. Consequently, the demand, interest, and penalty were deemed unsustainable, leading to a favorable outcome for the appellant. Case-Laws Central Excise Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209552