https://www.taxtmi.com/caselaws?id=173274 The Tribunal's decision allowing CENVAT credit based on an invoice from a manufacturer who did not actually manufacture the goods was upheld. The appellant-revenue's challenge was dismissed as the Tribunal found that the duty on the capital goods was paid by the manufacturer as per the invoice, and the respondent received the goods. The Tribunal emphasized the duty of the input receiver to ensure duty payment by the manufacturer and ruled that as long as duty was paid and goods received, CENVAT credit could not be denied. The appeal was ultimately dismissed with no legal infirmity found in the Tribunal's decision. en-us Wed, 21 Apr 2010 00:00:00 +0530 Thu, 18 Apr 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173274 The Tribunal's decision allowing CENVAT credit based on an invoice from a manufacturer who did not actually manufacture the goods was upheld. The appellant-revenue's challenge was dismissed as the Tribunal found that the duty on the capital goods was paid by the manufacturer as per the invoice, and the respondent received the goods. The Tribunal emphasized the duty of the input receiver to ensure duty payment by the manufacturer and ruled that as long as duty was paid and goods received, CENVAT credit could not be denied. The appeal was ultimately dismissed with no legal infirmity found in the Tribunal's decision. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173274