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    <title>To reverse cenvat credit availed on Feb.13</title>
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    <description>Cenvat credit may be retained by a bona fide purchaser who paid an all-inclusive price and who has no collusion or fraud with the vendor; nonpayment of excise by the vendor does not automatically require reversal where the purchaser maintained statutory records and received goods under appropriate documentation, and the department can recover duty from the supplier.</description>
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      <description>Cenvat credit may be retained by a bona fide purchaser who paid an all-inclusive price and who has no collusion or fraud with the vendor; nonpayment of excise by the vendor does not automatically require reversal where the purchaser maintained statutory records and received goods under appropriate documentation, and the department can recover duty from the supplier.</description>
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