https://www.taxtmi.com/caselaws?id=333045 CENVAT credit on duty-paid ethanol or un-denatured alcohol cannot be denied merely because the supplier's classification or duty liability is later disputed. The analysis states that entitlement under the CENVAT scheme is assessed with reference to the receiving assessee, and the receiver is not required to determine in every case whether duty was correctly payable by the supplier. It also notes that the issue had already attained finality in the assessee's favour in prior litigation and was followed in connected matters, reinforcing that credit remained available on the stated ground. en-us Fri, 22 Jul 2016 00:00:00 +0530 Thu, 29 Dec 2016 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333045 CENVAT credit on duty-paid ethanol or un-denatured alcohol cannot be denied merely because the supplier's classification or duty liability is later disputed. The analysis states that entitlement under the CENVAT scheme is assessed with reference to the receiving assessee, and the receiver is not required to determine in every case whether duty was correctly payable by the supplier. It also notes that the issue had already attained finality in the assessee's favour in prior litigation and was followed in connected matters, reinforcing that credit remained available on the stated ground. Case-Laws Central Excise Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333045