https://www.taxtmi.com/caselaws?id=410660 CENVAT credit cannot be denied to a recipient merely because the supplier is later said not to have been liable to pay duty, where the inputs were received under invoices showing duty payment. Under Rule 3 of the CENVAT Credit Rules, 2004, the relevant distinction is between duty paid and duty payable, and the recipient is not required to re-examine the supplier's liability or reopen the supplier's classification. A denial based only on a jurisdictional letter, without cogent evidence of exemption applicability or the manufacturing process, is insufficient, especially where credit is allowed for similarly placed suppliers. On that material, the denial of credit was unsustainable. 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 CENVAT credit cannot be denied to a recipient merely because the supplier is later said not to have been liable to pay duty, where the inputs were received under invoices showing duty payment. Under Rule 3 of the CENVAT Credit Rules, 2004, the relevant distinction is between duty paid and duty payable, and the recipient is not required to re-examine the supplier's liability or reopen the supplier's classification. A denial based only on a jurisdictional letter, without cogent evidence of exemption applicability or the manufacturing process, is insufficient, especially where credit is allowed for similarly placed suppliers. On that material, the denial of credit was unsustainable. Case-Laws Central Excise Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410660