https://www.taxtmi.com/caselaws?id=265988 Cenvat credit on bright bars cannot be denied to a recipient merely because the supplier's conversion of round bars into bright bars is alleged not to amount to manufacture, where duty has been paid on the inputs and the goods are received under valid duty-paying documents. The controlling factor is receipt of duty-paid inputs for use in or in relation to manufacture, not the independent taxability of the supplier's process. Where duty payment is undisputed and the documents are valid, credit remains available. The commentary also notes that this view is supported by earlier decisions rejecting denial of credit on the same ground. en-us Fri, 18 Sep 2015 00:00:00 +0530 Wed, 14 Oct 2015 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265988 Cenvat credit on bright bars cannot be denied to a recipient merely because the supplier's conversion of round bars into bright bars is alleged not to amount to manufacture, where duty has been paid on the inputs and the goods are received under valid duty-paying documents. The controlling factor is receipt of duty-paid inputs for use in or in relation to manufacture, not the independent taxability of the supplier's process. Where duty payment is undisputed and the documents are valid, credit remains available. The commentary also notes that this view is supported by earlier decisions rejecting denial of credit on the same ground. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265988