https://www.taxtmi.com/caselaws?id=251920 CENVAT credit was held admissible where inputs for export manufacture were procured under an advance licence invalidation procedure but the supplier paid duty instead of clearing them under Notification No. 44/2001-CE(NT). The Tribunal treated the notification as an optional duty-free procurement route, and held that non-compliance with that procedure does not bar receipt of duty-paid inputs. Once duty was actually paid, credit could not be denied, and the recipient could not question the supplier's assessment. The denial of credit was set aside because the Revenue suffered no loss where credit was taken only on duty actually paid. en-us Wed, 13 Aug 2014 00:00:00 +0530 Sat, 04 Oct 2014 09:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251920 CENVAT credit was held admissible where inputs for export manufacture were procured under an advance licence invalidation procedure but the supplier paid duty instead of clearing them under Notification No. 44/2001-CE(NT). The Tribunal treated the notification as an optional duty-free procurement route, and held that non-compliance with that procedure does not bar receipt of duty-paid inputs. Once duty was actually paid, credit could not be denied, and the recipient could not question the supplier's assessment. The denial of credit was set aside because the Revenue suffered no loss where credit was taken only on duty actually paid. Case-Laws Central Excise Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251920