https://www.taxtmi.com/caselaws?id=187631 CENVAT credit on excise duty paid on coal could not be denied to the recipient merely because coal was exempt during the relevant period, where duty was charged in the supplier's invoice and deposited with the Government. The coal was received and used by the recipient, the supplier was registered with the excise department, and the duty payment on the supplier's clearances was not disputed by the jurisdictional authorities. On these facts, the assessment at the supplier's end could not be reopened at the recipient's end. Credit taken on valid prescribed documents and otherwise in conformity with the CENVAT scheme was held admissible, and the Revenue's challenge failed. en-us Tue, 15 Sep 2015 00:00:00 +0530 Fri, 17 Feb 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187631 CENVAT credit on excise duty paid on coal could not be denied to the recipient merely because coal was exempt during the relevant period, where duty was charged in the supplier's invoice and deposited with the Government. The coal was received and used by the recipient, the supplier was registered with the excise department, and the duty payment on the supplier's clearances was not disputed by the jurisdictional authorities. On these facts, the assessment at the supplier's end could not be reopened at the recipient's end. Credit taken on valid prescribed documents and otherwise in conformity with the CENVAT scheme was held admissible, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187631