https://www.taxtmi.com/caselaws?id=378969 Cenvat credit is available to a recipient where the supplier has paid duty under an adjudication order upheld in appeal, and the Department does not dispute that payment. In that situation, compliance with the requirement to take reasonable steps under the Cenvat Credit Rules is sufficient, and credit cannot be denied merely because the supplier's iron ore processing was alleged not to amount to manufacture or because the duty was characterised as a deposit. On that basis, the demand, interest, and penalties were unsustainable. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 25 Apr 2019 06:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378969 Cenvat credit is available to a recipient where the supplier has paid duty under an adjudication order upheld in appeal, and the Department does not dispute that payment. In that situation, compliance with the requirement to take reasonable steps under the Cenvat Credit Rules is sufficient, and credit cannot be denied merely because the supplier's iron ore processing was alleged not to amount to manufacture or because the duty was characterised as a deposit. On that basis, the demand, interest, and penalties were unsustainable. Case-Laws Central Excise Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378969