https://www.taxtmi.com/caselaws?id=353003 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal. It was established that the duty was paid by the respondent-assessee, justifying their claim for credit and refund. The judgment emphasized the importance of complying with the specified conditions for claiming CENVAT credit, especially in transactions involving related entities. The decision highlighted the need for thorough examination of transactions and adherence to regulatory requirements to avoid disputes over credit entitlement. en-us Wed, 13 Dec 2017 00:00:00 +0530 Mon, 30 Apr 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353003 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal. It was established that the duty was paid by the respondent-assessee, justifying their claim for credit and refund. The judgment emphasized the importance of complying with the specified conditions for claiming CENVAT credit, especially in transactions involving related entities. The decision highlighted the need for thorough examination of transactions and adherence to regulatory requirements to avoid disputes over credit entitlement. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353003