https://www.taxtmi.com/caselaws?id=289234 The Tribunal set aside the decision of the Lower Appellate Authority and Adjudicating Authority in a case involving alleged irregular Cenvat Credit availment. The Tribunal ruled in favor of the Appellant, stating that the responsibility to discharge duty liability lies with the manufacturer, not the Appellant. As the goods were purchased from a registered dealer and used in manufacturing final products without dispute on duty payment, the Appellant was entitled to credit without penalty. The Tribunal granted consequential relief to the Appellant, aligning the case with a previous decision. en-us Wed, 31 Jul 2019 00:00:00 +0530 Wed, 22 Jul 2020 08:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289234 The Tribunal set aside the decision of the Lower Appellate Authority and Adjudicating Authority in a case involving alleged irregular Cenvat Credit availment. The Tribunal ruled in favor of the Appellant, stating that the responsibility to discharge duty liability lies with the manufacturer, not the Appellant. As the goods were purchased from a registered dealer and used in manufacturing final products without dispute on duty payment, the Appellant was entitled to credit without penalty. The Tribunal granted consequential relief to the Appellant, aligning the case with a previous decision. Case-Laws Central Excise Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289234