https://www.taxtmi.com/caselaws?id=257443 CENVAT credit could not be denied to a bona fide recipient of inputs merely because the supplier's invoice contained an incorrect declaration about duty payment; the Revenue's remedy lay against the supplier, and the credit denial was not sustainable. The demand was also held time-barred because the credit entry was reflected in the recipient's records and the invoices disclosed duty particulars, so there was no concealment or basis to attribute knowledge of the supplier's non-payment to the recipient. The impugned order was set aside and consequential relief followed. en-us Wed, 12 Mar 2014 00:00:00 +0530 Tue, 18 Aug 2015 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257443 CENVAT credit could not be denied to a bona fide recipient of inputs merely because the supplier's invoice contained an incorrect declaration about duty payment; the Revenue's remedy lay against the supplier, and the credit denial was not sustainable. The demand was also held time-barred because the credit entry was reflected in the recipient's records and the invoices disclosed duty particulars, so there was no concealment or basis to attribute knowledge of the supplier's non-payment to the recipient. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257443