https://www.taxtmi.com/caselaws?id=328258 The Tribunal ruled in favor of the appellant, stating that they rightfully availed CENVAT credit on steel coils based on duty paid by another party, HMIL. The denial of credit by the lower authorities was deemed incorrect, as there was no intentional failure to pay duty and no dispute over HMIL's duty payment. The Tribunal criticized the lower authorities for not considering these factors and upheld the appellant's position, emphasizing the validity of the credit availed. en-us Tue, 03 May 2016 00:00:00 +0530 Wed, 02 Nov 2016 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328258 The Tribunal ruled in favor of the appellant, stating that they rightfully availed CENVAT credit on steel coils based on duty paid by another party, HMIL. The denial of credit by the lower authorities was deemed incorrect, as there was no intentional failure to pay duty and no dispute over HMIL's duty payment. The Tribunal criticized the lower authorities for not considering these factors and upheld the appellant's position, emphasizing the validity of the credit availed. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328258