https://www.taxtmi.com/caselaws?id=292316 The appeal by the Revenue against the dropping of proceedings for the recovery of wrongly availed CENVAT credit by M/s Raymond Ltd was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal emphasized the settled legal principle that the recipient of materials is not obligated to determine duty liability for all received items when duty payment is not required. Precedents were cited to support the decision, including the obligation on the receiver regarding wrongly availed credit. The appeal was deemed non-arguable based on established legal principles, leading to its dismissal. en-us Fri, 10 Jan 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292316 The appeal by the Revenue against the dropping of proceedings for the recovery of wrongly availed CENVAT credit by M/s Raymond Ltd was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal emphasized the settled legal principle that the recipient of materials is not obligated to determine duty liability for all received items when duty payment is not required. Precedents were cited to support the decision, including the obligation on the receiver regarding wrongly availed credit. The appeal was deemed non-arguable based on established legal principles, leading to its dismissal. Case-Laws Central Excise Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292316