https://www.taxtmi.com/caselaws?id=335692 Cenvat credit was available on inputs procured from a 100% Export Oriented Unit where duty payment under Notification No. 23/2003-CE was established. Credit claimed under Rule 3 of the Cenvat Credit Rules, 2002 could not be denied merely on a contrary reference to Rule 14 of the Cenvat Credit Rules, 2004 when the supplier's duty payment was undisputed. The operative point is that proof of valid duty payment by the supplier sustained the recipient's credit eligibility, making denial of full credit unsustainable on these facts. en-us Fri, 21 Oct 2016 00:00:00 +0530 Mon, 06 Feb 2017 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335692 Cenvat credit was available on inputs procured from a 100% Export Oriented Unit where duty payment under Notification No. 23/2003-CE was established. Credit claimed under Rule 3 of the Cenvat Credit Rules, 2002 could not be denied merely on a contrary reference to Rule 14 of the Cenvat Credit Rules, 2004 when the supplier's duty payment was undisputed. The operative point is that proof of valid duty payment by the supplier sustained the recipient's credit eligibility, making denial of full credit unsustainable on these facts. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335692