https://www.taxtmi.com/caselaws?id=210891 Cenvat credit was treated as admissible where duty on the goods had ultimately been paid pursuant to departmental insistence, even though the goods were initially cleared on the bona fide view that they were non-excisable. The Court reasoned that the substantive basis for credit existed once the duty component stood discharged, and credit could not be denied merely because payment was made later or because the invoices were supplementary in nature. The assessee was not to be prejudiced for the Department's stance where the duty amount had in fact been paid. en-us Fri, 01 Apr 2011 00:00:00 +0530 Fri, 18 Jan 2013 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210891 Cenvat credit was treated as admissible where duty on the goods had ultimately been paid pursuant to departmental insistence, even though the goods were initially cleared on the bona fide view that they were non-excisable. The Court reasoned that the substantive basis for credit existed once the duty component stood discharged, and credit could not be denied merely because payment was made later or because the invoices were supplementary in nature. The assessee was not to be prejudiced for the Department's stance where the duty amount had in fact been paid. Case-Laws Central Excise Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210891