https://www.taxtmi.com/caselaws?id=354709 The appellate tribunal upheld the impugned order, rejecting the Revenue's appeals and affirming the decision in favor of the Respondents. The tribunal found no grounds to deny the CENVAT credit, considering registration and payment details, dismissing allegations of fraudulent purchase and misuse of credit. It also concluded that the show cause notice was time-barred and emphasized the responsibilities of both purchaser and supplier for CENVAT credit. The decision was supported by a detailed analysis of issues, legal provisions, and factual findings. en-us Mon, 22 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354709 The appellate tribunal upheld the impugned order, rejecting the Revenue's appeals and affirming the decision in favor of the Respondents. The tribunal found no grounds to deny the CENVAT credit, considering registration and payment details, dismissing allegations of fraudulent purchase and misuse of credit. It also concluded that the show cause notice was time-barred and emphasized the responsibilities of both purchaser and supplier for CENVAT credit. The decision was supported by a detailed analysis of issues, legal provisions, and factual findings. Case-Laws Central Excise Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354709