https://www.taxtmi.com/caselaws?id=349177 CENVAT credit on inputs could not be denied merely because the supplier had not discharged duty, where the recipient manufacturer received goods under duty-paid invoices and acted bona fide. The Tribunal applied the settled position reflected in earlier decisions and the departmental circular that recovery from the consignee is not warranted in such circumstances. It also found that the basis for invoking the longer limitation period was not established on the recorded facts. The denial and recovery of credit, along with the connected demand, interest and penalty, were therefore not sustainable, and the impugned order was set aside. en-us Fri, 28 Jul 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349177 CENVAT credit on inputs could not be denied merely because the supplier had not discharged duty, where the recipient manufacturer received goods under duty-paid invoices and acted bona fide. The Tribunal applied the settled position reflected in earlier decisions and the departmental circular that recovery from the consignee is not warranted in such circumstances. It also found that the basis for invoking the longer limitation period was not established on the recorded facts. The denial and recovery of credit, along with the connected demand, interest and penalty, were therefore not sustainable, and the impugned order was set aside. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349177