https://www.taxtmi.com/caselaws?id=343776 The Appellate Tribunal CESTAT ALLAHABAD upheld the respondent-assessee's entitlement to Cenvat credit for the purchase of raw material from M/s M.K. Steels. The Tribunal found that the respondent had received the goods with proper documentation and had taken reasonable steps to ensure duty payment on inputs. Relying on legal precedents and Rule 9(3) of the Rules of 2004, the Tribunal dismissed the revenue's appeals and granted consequential benefits to the respondent-assessee, aligning with the principle that an assessee must take reasonable steps to confirm duty payment without undue burden. en-us Fri, 12 May 2017 00:00:00 +0530 Thu, 08 Jun 2017 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343776 The Appellate Tribunal CESTAT ALLAHABAD upheld the respondent-assessee's entitlement to Cenvat credit for the purchase of raw material from M/s M.K. Steels. The Tribunal found that the respondent had received the goods with proper documentation and had taken reasonable steps to ensure duty payment on inputs. Relying on legal precedents and Rule 9(3) of the Rules of 2004, the Tribunal dismissed the revenue's appeals and granted consequential benefits to the respondent-assessee, aligning with the principle that an assessee must take reasonable steps to confirm duty payment without undue burden. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343776