https://www.taxtmi.com/caselaws?id=357667 The Tribunal ruled in favor of the appellants regarding the dispute over availing Cenvat credit of AED (GSI) on sugar procured from dealers. It acknowledged the eligibility of AED (GSI) as Cenvat credit due to a retrospective amendment, allowing the credit based on invoices referencing manufacturer's invoices. The Tribunal directed verification of payment and quantity details, emphasizing the retrospective benefit granted. The failure to provide original manufacturer invoices for verification led to the denial of credit by the Original Authority, which was overturned by the Tribunal, granting the appellants the Cenvat credit. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 04 Mar 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357667 The Tribunal ruled in favor of the appellants regarding the dispute over availing Cenvat credit of AED (GSI) on sugar procured from dealers. It acknowledged the eligibility of AED (GSI) as Cenvat credit due to a retrospective amendment, allowing the credit based on invoices referencing manufacturer's invoices. The Tribunal directed verification of payment and quantity details, emphasizing the retrospective benefit granted. The failure to provide original manufacturer invoices for verification led to the denial of credit by the Original Authority, which was overturned by the Tribunal, granting the appellants the Cenvat credit. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357667