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    <title>Tax Credit Demand Unjustified: Appellants Not Initially Required to Pay, Credit Taken for Non-Payable Amount.</title>
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    <description>CENVAT Credit - Since tax was not, in the first instance, payable and the appellants merely have taken credit of what was not payable by them, the impugned demand cannot be justified - AT</description>
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      <description>CENVAT Credit - Since tax was not, in the first instance, payable and the appellants merely have taken credit of what was not payable by them, the impugned demand cannot be justified - AT</description>
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