https://www.taxtmi.com/caselaws?id=337714 Cenvat credit cannot be denied on imported inputs where duty was discharged by debit in the DFCE account, the bills of entry were assessed without objection, and the customs authorities raised no contemporaneous challenge. The dispute was treated as revenue neutral because the available scrip balance could be used for later imports. In the absence of proved willful suppression or misrepresentation, the demand was held unsustainable and the denial of credit was set aside in favour of the assessee. en-us Tue, 29 Nov 2016 00:00:00 +0530 Mon, 16 Jan 2017 08:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337714 Cenvat credit cannot be denied on imported inputs where duty was discharged by debit in the DFCE account, the bills of entry were assessed without objection, and the customs authorities raised no contemporaneous challenge. The dispute was treated as revenue neutral because the available scrip balance could be used for later imports. In the absence of proved willful suppression or misrepresentation, the demand was held unsustainable and the denial of credit was set aside in favour of the assessee. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337714