https://www.taxtmi.com/caselaws?id=170771 CESTAT New Delhi examined whether Cenvat credit could be denied on duty paid for coal where the supplier had cleared goods under a conditional exemption notification. It noted that Notification No. 63/95-C.E. was subject to conditions and was not mandatory for the supplier to avail, so duty actually paid on coal could qualify for credit under the Cenvat scheme. The Tribunal also distinguished duty paid from duty payable and relied on precedent supporting credit on inputs on which duty has been discharged. On that basis, the note records that the remaining pre-deposit was waived and recovery stayed pending disposal of the appeal. en-us Mon, 30 Jun 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170771 CESTAT New Delhi examined whether Cenvat credit could be denied on duty paid for coal where the supplier had cleared goods under a conditional exemption notification. It noted that Notification No. 63/95-C.E. was subject to conditions and was not mandatory for the supplier to avail, so duty actually paid on coal could qualify for credit under the Cenvat scheme. The Tribunal also distinguished duty paid from duty payable and relied on precedent supporting credit on inputs on which duty has been discharged. On that basis, the note records that the remaining pre-deposit was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170771