https://www.taxtmi.com/caselaws?id=257934 The Tribunal ruled in favor of the appellants, finding that they were eligible to avail Cenvat Credit based on valid invoices and ownership of the goods received from overseas traders. The Tribunal emphasized that credit eligibility is not restricted to purchases directly from manufacturers and highlighted that as long as the duty-paying nature of the document is maintained, credit should not be denied based on technical considerations. Ultimately, the Tribunal concluded that the denial of Cenvat Credit was unjustified, as the appellants received the goods and availed credit in accordance with Rule 9 of the Cenvat Credit Rules. en-us Wed, 04 Mar 2015 00:00:00 +0530 Thu, 26 Mar 2015 06:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257934 The Tribunal ruled in favor of the appellants, finding that they were eligible to avail Cenvat Credit based on valid invoices and ownership of the goods received from overseas traders. The Tribunal emphasized that credit eligibility is not restricted to purchases directly from manufacturers and highlighted that as long as the duty-paying nature of the document is maintained, credit should not be denied based on technical considerations. Ultimately, the Tribunal concluded that the denial of Cenvat Credit was unjustified, as the appellants received the goods and availed credit in accordance with Rule 9 of the Cenvat Credit Rules. Case-Laws Central Excise Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257934