https://www.taxtmi.com/caselaws?id=337136 The appellant availed Cenvat Credit on capital goods based on an invoice from the supplier, who paid 50% excise duty at goods removal and the rest belatedly. The Revenue challenged the Credit for the unpaid 50% at clearance. The lower authority dropped the demand as a technical lapse, but the Revenue's appeal was allowed, denying the Credit. The Tribunal found the appellant not obligated to verify the supplier's duty payment, allowing the Credit. The appeal challenging the interest demand was allowed, setting aside the lower authority's decision and granting relief to the appellant. en-us Thu, 15 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337136 The appellant availed Cenvat Credit on capital goods based on an invoice from the supplier, who paid 50% excise duty at goods removal and the rest belatedly. The Revenue challenged the Credit for the unpaid 50% at clearance. The lower authority dropped the demand as a technical lapse, but the Revenue's appeal was allowed, denying the Credit. The Tribunal found the appellant not obligated to verify the supplier's duty payment, allowing the Credit. The appeal challenging the interest demand was allowed, setting aside the lower authority's decision and granting relief to the appellant. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337136