https://www.taxtmi.com/caselaws?id=187222 The appellant was denied cenvat credit for Central Excise duty and service tax based on supplier invoices. The dispute arose as the supplier claimed an exemption from duty payment. The appellant argued that excisable goods classification is the supplier's responsibility. Relying on Cenvat Credit Rules, the appellant contended that if duty/tax payment at the supplier's end is not disputed, credit cannot be denied. Following analysis of Rule 3(1) of the Cenvat Credit Rules, it was found that the disputed goods were not received for the intended purpose, and there was no non-payment allegation against the suppliers. The appeal was allowed in favor of the appellant, setting aside the impugned order. en-us Thu, 09 Jul 2015 00:00:00 +0530 Fri, 14 Oct 2016 12:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187222 The appellant was denied cenvat credit for Central Excise duty and service tax based on supplier invoices. The dispute arose as the supplier claimed an exemption from duty payment. The appellant argued that excisable goods classification is the supplier's responsibility. Relying on Cenvat Credit Rules, the appellant contended that if duty/tax payment at the supplier's end is not disputed, credit cannot be denied. Following analysis of Rule 3(1) of the Cenvat Credit Rules, it was found that the disputed goods were not received for the intended purpose, and there was no non-payment allegation against the suppliers. The appeal was allowed in favor of the appellant, setting aside the impugned order. Case-Laws Central Excise Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187222