https://www.taxtmi.com/caselaws?id=4540 Ineligible Cenvat credit taken on inputs from a 100% EOU was held recoverable because the supplier had wrongly availed Notification No. 23/03-CE and the invoices did not establish valid duty payment, so the demand and appropriation of the reversed amount were upheld. However, penalty under Rule 13(1) was set aside because the appellant had relied on duty-paid documents and could not verify the supplier's duty position at that stage; once the supplier's case had been settled by the Settlement Commission, the majority view treated the matter as concluded in a manner extending protection to the co-noticee from penalty. en-us Thu, 21 Feb 2008 00:00:00 +0530 Sat, 06 May 2017 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4540 Ineligible Cenvat credit taken on inputs from a 100% EOU was held recoverable because the supplier had wrongly availed Notification No. 23/03-CE and the invoices did not establish valid duty payment, so the demand and appropriation of the reversed amount were upheld. However, penalty under Rule 13(1) was set aside because the appellant had relied on duty-paid documents and could not verify the supplier's duty position at that stage; once the supplier's case had been settled by the Settlement Commission, the majority view treated the matter as concluded in a manner extending protection to the co-noticee from penalty. Case-Laws Central Excise Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4540