https://www.taxtmi.com/caselaws?id=334135 The appellate authority upheld the Commissioner (Appeals)'s decision, ruling in favor of the respondent 100% EOU. It emphasized that the duty payment issue should have been addressed by the Central Excise Officer with jurisdiction over the supplier. The recipient EOU was found entitled to credit on duty paid by the supplier, as the duty had been accounted for in statutory records. The decision highlighted that the recipient could not be penalized for duty payment issues of the supplier, ultimately rejecting the Revenue's appeal. en-us Tue, 06 Sep 2016 00:00:00 +0530 Fri, 09 Sep 2022 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334135 The appellate authority upheld the Commissioner (Appeals)'s decision, ruling in favor of the respondent 100% EOU. It emphasized that the duty payment issue should have been addressed by the Central Excise Officer with jurisdiction over the supplier. The recipient EOU was found entitled to credit on duty paid by the supplier, as the duty had been accounted for in statutory records. The decision highlighted that the recipient could not be penalized for duty payment issues of the supplier, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334135