https://www.taxtmi.com/caselaws?id=247130 Whether CENVAT credit is admissible where the supplier paid excise duty (allegedly mistakenly) and Revenue took no action - Held that a manufacturer availing inputs used in manufacture of final excisable goods is entitled to CENVAT credit under the Excise Tariff Act read with Rules 3 and 4 of the Cenvat Credit Rules, 2004; the fact that the supplier paid duty under a mistaken belief does not negate the recipient's statutory entitlement where the goods were duty-paid. Outcome: HC affirmed credit to the respondent and decided against Revenue. en-us Thu, 24 Apr 2014 00:00:00 +0530 Wed, 14 Jan 2026 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247130 Whether CENVAT credit is admissible where the supplier paid excise duty (allegedly mistakenly) and Revenue took no action - Held that a manufacturer availing inputs used in manufacture of final excisable goods is entitled to CENVAT credit under the Excise Tariff Act read with Rules 3 and 4 of the Cenvat Credit Rules, 2004; the fact that the supplier paid duty under a mistaken belief does not negate the recipient's statutory entitlement where the goods were duty-paid. Outcome: HC affirmed credit to the respondent and decided against Revenue. Case-Laws Central Excise Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247130