https://www.taxtmi.com/caselaws?id=581 The Tribunal upheld the order-in-appeal, ruling in favor of the respondent regarding the availability of Cenvat credit on Steel Ingots purchased from a Registered Dealer. The Tribunal found that the respondent had acted diligently in verifying the dealer's documents and should not be held liable for the manufacturer's duty non-payment. The decision emphasized that the department should pursue legal procedures to recover the duty from the manufacturer. The appeal by the Revenue was dismissed, and the order-in-appeal allowing the Cenvat credit stood. en-us Mon, 12 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=581 The Tribunal upheld the order-in-appeal, ruling in favor of the respondent regarding the availability of Cenvat credit on Steel Ingots purchased from a Registered Dealer. The Tribunal found that the respondent had acted diligently in verifying the dealer's documents and should not be held liable for the manufacturer's duty non-payment. The decision emphasized that the department should pursue legal procedures to recover the duty from the manufacturer. The appeal by the Revenue was dismissed, and the order-in-appeal allowing the Cenvat credit stood. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=581