https://www.taxtmi.com/caselaws?id=334489 CENVAT credit could not be denied to the recipient where the supplier had paid duty and issued valid invoices, as earlier decisions supported allowance of credit in such circumstances. The objection that the supplier's process did not amount to manufacture was treated as insufficient to refuse credit in the recipient's hands, particularly where the transaction was considered revenue neutral. On that basis, the respondent was entitled to avail the credit and the Revenue's challenge did not succeed. en-us Mon, 24 Oct 2016 00:00:00 +0530 Tue, 03 Oct 2017 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334489 CENVAT credit could not be denied to the recipient where the supplier had paid duty and issued valid invoices, as earlier decisions supported allowance of credit in such circumstances. The objection that the supplier's process did not amount to manufacture was treated as insufficient to refuse credit in the recipient's hands, particularly where the transaction was considered revenue neutral. On that basis, the respondent was entitled to avail the credit and the Revenue's challenge did not succeed. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334489