https://www.taxtmi.com/caselaws?id=185993 The appellant successfully appealed against the denial of Cenvat credit on inputs due to the supplier not manufacturing goods. The court held that the appellant, who had paid duty on the inputs procured from the supplier, was entitled to Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004. The judgment emphasized that the appellant should not be penalized for the supplier's actions and confirmed the appellant's right to avail Cenvat credit on duty paid inputs regardless of the supplier's manufacturing status. The impugned order was set aside, and the appeal was allowed, granting the appellant relief. en-us Thu, 05 Nov 2015 00:00:00 +0530 Mon, 05 Sep 2016 13:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185993 The appellant successfully appealed against the denial of Cenvat credit on inputs due to the supplier not manufacturing goods. The court held that the appellant, who had paid duty on the inputs procured from the supplier, was entitled to Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004. The judgment emphasized that the appellant should not be penalized for the supplier's actions and confirmed the appellant's right to avail Cenvat credit on duty paid inputs regardless of the supplier's manufacturing status. The impugned order was set aside, and the appeal was allowed, granting the appellant relief. Case-Laws Central Excise Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185993