https://www.taxtmi.com/caselaws?id=1798 The Tribunal allowed all appeals in a case involving allegations of purchasing MS off-cuts at lower values than original manufacturers and availing credit on higher values. It was held that registered dealers have the right to obtain duty paid goods and sell them at any price, as long as the duty component remains unchanged. Invoices issued by scrap dealers showing duty at original rates, even if goods are procured at lower values, are valid for availing duty credits. The appeals were allowed, and no penalties were imposed on the dealers or manufacturer appellants. Judgment was pronounced on 11-5-2007. en-us Fri, 11 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1798 The Tribunal allowed all appeals in a case involving allegations of purchasing MS off-cuts at lower values than original manufacturers and availing credit on higher values. It was held that registered dealers have the right to obtain duty paid goods and sell them at any price, as long as the duty component remains unchanged. Invoices issued by scrap dealers showing duty at original rates, even if goods are procured at lower values, are valid for availing duty credits. The appeals were allowed, and no penalties were imposed on the dealers or manufacturer appellants. Judgment was pronounced on 11-5-2007. Case-Laws Central Excise Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1798