https://www.taxtmi.com/caselaws?id=241725 The Tribunal upheld the Commissioner (Appeals) order denying credit of duty paid by the supplier of inputs to the manufacturer. It emphasized that the recipient should not be penalized for the supplier's duty payment status, as the recipient cannot control the supplier's actions. The Tribunal found that denying credit based on the supplier's duty payment status would be without jurisdiction. Therefore, the department's appeal was rejected, highlighting the importance of clarity in duty payment responsibilities between suppliers and recipients. en-us Thu, 28 Apr 2011 00:00:00 +0530 Tue, 31 Dec 2013 10:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241725 The Tribunal upheld the Commissioner (Appeals) order denying credit of duty paid by the supplier of inputs to the manufacturer. It emphasized that the recipient should not be penalized for the supplier's duty payment status, as the recipient cannot control the supplier's actions. The Tribunal found that denying credit based on the supplier's duty payment status would be without jurisdiction. Therefore, the department's appeal was rejected, highlighting the importance of clarity in duty payment responsibilities between suppliers and recipients. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241725