https://www.taxtmi.com/caselaws?id=393697 The Tribunal allowed the appeal filed by the appellant, a manufacturer of MS ingots, regarding the admissibility of Cenvat credit on slag used as an input. The Tribunal held that Cenvat credit cannot be denied if duty was paid on inputs, even if those inputs were exempt from duty. It was emphasized that the recipient of goods is entitled to Cenvat credit of duty paid, and the Board's Circular cannot override the provisions of the Cenvat Credit Rules, 2004. The impugned order disallowing Cenvat credit and imposing penalties was set aside, granting consequential benefits to the appellant. en-us Tue, 17 Mar 2020 00:00:00 +0530 Sat, 21 Mar 2020 11:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393697 The Tribunal allowed the appeal filed by the appellant, a manufacturer of MS ingots, regarding the admissibility of Cenvat credit on slag used as an input. The Tribunal held that Cenvat credit cannot be denied if duty was paid on inputs, even if those inputs were exempt from duty. It was emphasized that the recipient of goods is entitled to Cenvat credit of duty paid, and the Board's Circular cannot override the provisions of the Cenvat Credit Rules, 2004. The impugned order disallowing Cenvat credit and imposing penalties was set aside, granting consequential benefits to the appellant. Case-Laws Central Excise Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393697