https://www.taxtmi.com/caselaws?id=337221 Cenvat credit could not be denied to the buyer of coal merely because the supplier had paid duty despite a conditional exemption notification applying to goods manufactured in a mine. The notification granted relief only subject to specified conditions and was not an absolute exemption; therefore, duty actually paid on the inputs remained a valid basis for credit. The denial of credit on the assumption that the supplier was not required to pay duty was not justified, and the cited authorities supported availability of credit on duty actually paid. The disallowance was accordingly set aside. en-us Tue, 20 Dec 2016 00:00:00 +0530 Mon, 09 Jan 2017 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337221 Cenvat credit could not be denied to the buyer of coal merely because the supplier had paid duty despite a conditional exemption notification applying to goods manufactured in a mine. The notification granted relief only subject to specified conditions and was not an absolute exemption; therefore, duty actually paid on the inputs remained a valid basis for credit. The denial of credit on the assumption that the supplier was not required to pay duty was not justified, and the cited authorities supported availability of credit on duty actually paid. The disallowance was accordingly set aside. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337221