https://www.taxtmi.com/caselaws?id=410660 The Tribunal allowed the appeal, setting aside the Commissioner's order and granting consequential benefits. The denial of CENVAT Credit on inputs supplied by M/s. Shiv Industries was deemed unjustified as there was no evidence that the inputs were exempt from duty. The Tribunal emphasized that duty paid, not duty payable, is crucial for availing CENVAT Credit. It was held that the recipient cannot be penalized for the supplier's classification of goods, and the Revenue's inconsistent treatment of suppliers was unjustified. en-us Tue, 03 Aug 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410660 The Tribunal allowed the appeal, setting aside the Commissioner's order and granting consequential benefits. The denial of CENVAT Credit on inputs supplied by M/s. Shiv Industries was deemed unjustified as there was no evidence that the inputs were exempt from duty. The Tribunal emphasized that duty paid, not duty payable, is crucial for availing CENVAT Credit. It was held that the recipient cannot be penalized for the supplier's classification of goods, and the Revenue's inconsistent treatment of suppliers was unjustified. Case-Laws Central Excise Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410660