https://www.taxtmi.com/caselaws?id=270095 The Tribunal held that the appellant, who procured ethyl alcohol with duty paid by the supplier, could not be denied CENVAT credit based on the supplier's duty payment decisions. The Tribunal emphasized that the recipient of goods/inputs is entitled to the credit, regardless of the supplier's duty obligations. Relying on precedent decisions, the Tribunal found in favor of the appellant, setting aside the Revenue's objections and allowing all three appeals with consequential relief. en-us Wed, 28 Oct 2015 00:00:00 +0530 Mon, 20 Jul 2020 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270095 The Tribunal held that the appellant, who procured ethyl alcohol with duty paid by the supplier, could not be denied CENVAT credit based on the supplier's duty payment decisions. The Tribunal emphasized that the recipient of goods/inputs is entitled to the credit, regardless of the supplier's duty obligations. Relying on precedent decisions, the Tribunal found in favor of the appellant, setting aside the Revenue's objections and allowing all three appeals with consequential relief. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270095