https://www.taxtmi.com/caselaws?id=389642 The appeal by M/s. Jai Balaji Industries Limited against the demand of central excise duty and denial of Cenvat credit on inputs was allowed by CESTAT Kolkata. The tribunal held that the appellant was entitled to credit on inputs even if the goods were not manufactured by the supplier but cleared 'as such'. Citing legal precedents, the tribunal emphasized that credit cannot be denied to the recipient if duty was paid, even if not legally payable or at a higher rate. As there was no evidence of intentional irregular credit availing, the demand was set aside, and the appeal was allowed on 11 December 2019. en-us Wed, 11 Dec 2019 00:00:00 +0530 Thu, 12 Dec 2019 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389642 The appeal by M/s. Jai Balaji Industries Limited against the demand of central excise duty and denial of Cenvat credit on inputs was allowed by CESTAT Kolkata. The tribunal held that the appellant was entitled to credit on inputs even if the goods were not manufactured by the supplier but cleared 'as such'. Citing legal precedents, the tribunal emphasized that credit cannot be denied to the recipient if duty was paid, even if not legally payable or at a higher rate. As there was no evidence of intentional irregular credit availing, the demand was set aside, and the appeal was allowed on 11 December 2019. Case-Laws Central Excise Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389642