https://www.taxtmi.com/caselaws?id=241886 The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's stay petition, emphasizing that the denial of Cenvat credit based on M/s. Neel Metal P. Ltd.'s activity not amounting to manufacture was unfounded. The Tribunal noted that despite proceedings against M/s. Neel Metal P. Ltd. being dropped, the appellant had received goods on which duty was paid, entitling them to credit. The Tribunal found in favor of the appellant due to the supplier's duty payment and the appellant's legitimate use of the goods, leading to a favorable outcome for the appellant. en-us Mon, 22 Apr 2013 00:00:00 +0530 Fri, 03 Jan 2014 18:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241886 The Appellate Tribunal CESTAT NEW DELHI allowed the appellant's stay petition, emphasizing that the denial of Cenvat credit based on M/s. Neel Metal P. Ltd.'s activity not amounting to manufacture was unfounded. The Tribunal noted that despite proceedings against M/s. Neel Metal P. Ltd. being dropped, the appellant had received goods on which duty was paid, entitling them to credit. The Tribunal found in favor of the appellant due to the supplier's duty payment and the appellant's legitimate use of the goods, leading to a favorable outcome for the appellant. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241886