https://www.taxtmi.com/caselaws?id=347205 Cenvat credit cannot be denied to a buyer solely because the supplier failed to discharge duty where the goods were received under valid duty-paying invoices, the invoice value was paid, and the transaction was bona fide. The analysis distinguishes cases involving bogus invoices or absence of genuine receipt, and relies on the Board's circular and supporting precedent to confirm that consignee-side credit should not be reversed on supplier default alone. The assessee's credit entitlement was therefore upheld. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 29 Aug 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347205 Cenvat credit cannot be denied to a buyer solely because the supplier failed to discharge duty where the goods were received under valid duty-paying invoices, the invoice value was paid, and the transaction was bona fide. The analysis distinguishes cases involving bogus invoices or absence of genuine receipt, and relies on the Board's circular and supporting precedent to confirm that consignee-side credit should not be reversed on supplier default alone. The assessee's credit entitlement was therefore upheld. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347205