https://www.taxtmi.com/caselaws?id=176040 Cenvat or Modvat credit could not be denied to the recipient merely because the supplier's final assessment reflected a lower duty liability, where the supplier had actually paid the higher duty and had not claimed any refund; the recipient's credit was therefore upheld in favour of the assessee. The demand was also held time-barred because the show cause notice was issued beyond the normal period, and the same bona fide dispute that led to rejection of penalty negatived any basis for invoking the extended period. Consequential relief followed, and the Revenue's appeal failed. en-us Wed, 01 Oct 2008 00:00:00 +0530 Fri, 11 Dec 2015 11:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176040 Cenvat or Modvat credit could not be denied to the recipient merely because the supplier's final assessment reflected a lower duty liability, where the supplier had actually paid the higher duty and had not claimed any refund; the recipient's credit was therefore upheld in favour of the assessee. The demand was also held time-barred because the show cause notice was issued beyond the normal period, and the same bona fide dispute that led to rejection of penalty negatived any basis for invoking the extended period. Consequential relief followed, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176040