https://www.taxtmi.com/caselaws?id=240162 The Judge ruled in favor of the appellant, holding that the duty payment by the supplier is pivotal for CENVAT credit eligibility, not the recipient's duty liability assessment. The decision emphasized that once duty is paid on raw material, credit is permissible. The Judge found the High Court's decision applicable, validating the appellant's credit availing. The judgment highlighted the recipient's role in ensuring duty payment by the supplier, not determining duty liability. Consequently, the impugned orders were set aside, allowing the appeals and dismissing the stay application, with the supplier's duty payment being crucial for CENVAT credit eligibility. en-us Thu, 05 Sep 2013 00:00:00 +0530 Fri, 19 Jun 2015 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240162 The Judge ruled in favor of the appellant, holding that the duty payment by the supplier is pivotal for CENVAT credit eligibility, not the recipient's duty liability assessment. The decision emphasized that once duty is paid on raw material, credit is permissible. The Judge found the High Court's decision applicable, validating the appellant's credit availing. The judgment highlighted the recipient's role in ensuring duty payment by the supplier, not determining duty liability. Consequently, the impugned orders were set aside, allowing the appeals and dismissing the stay application, with the supplier's duty payment being crucial for CENVAT credit eligibility. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240162