https://www.taxtmi.com/caselaws?id=377154 CENVAT credit was treated as admissible to the recipient on the duty actually paid on inputs received from a sister concern under invoices. The governing principle applied was that a recipient manufacturer may avail credit on the duty borne by the inputs, and the duty already determined and paid at the supplier's end cannot be reopened at the recipient's end. Credit was not to be reduced merely because the supplier might have paid lesser duty. On that basis, the demand and interest raised on the alleged excess credit were set aside, and the credit taken on actual duty paid was upheld. en-us Thu, 21 Mar 2019 00:00:00 +0530 Mon, 25 Mar 2019 06:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377154 CENVAT credit was treated as admissible to the recipient on the duty actually paid on inputs received from a sister concern under invoices. The governing principle applied was that a recipient manufacturer may avail credit on the duty borne by the inputs, and the duty already determined and paid at the supplier's end cannot be reopened at the recipient's end. Credit was not to be reduced merely because the supplier might have paid lesser duty. On that basis, the demand and interest raised on the alleged excess credit were set aside, and the credit taken on actual duty paid was upheld. Case-Laws Central Excise Thu, 21 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377154