https://www.taxtmi.com/caselaws?id=244502 Cenvat credit cannot be denied to a recipient merely because the supplier's activity is later treated as not amounting to manufacture, where duty was actually paid on the clearances. The recipient's credit entitlement cannot be defeated by reopening the supplier's assessment at the recipient end, especially when the supplier was not a party to the proceedings. On those facts, the denial of credit was unsustainable and the assessee remained entitled to avail the credit. en-us Wed, 30 Jan 2013 00:00:00 +0530 Fri, 28 Feb 2014 06:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244502 Cenvat credit cannot be denied to a recipient merely because the supplier's activity is later treated as not amounting to manufacture, where duty was actually paid on the clearances. The recipient's credit entitlement cannot be defeated by reopening the supplier's assessment at the recipient end, especially when the supplier was not a party to the proceedings. On those facts, the denial of credit was unsustainable and the assessee remained entitled to avail the credit. Case-Laws Central Excise Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244502