https://www.taxtmi.com/caselaws?id=426462 The Tribunal allowed the appeal by M/s Kiswok Industries Pvt. Ltd., setting aside the Order-in-Original confirming the demand of central excise duty and disallowance of CENVAT Credit on inputs. The Tribunal held that the Appellant should not be deprived of the CENVAT Credit benefit based on the supplier's lack of liability to pay central excise duty. It was determined that the Appellant's claim for CENVAT Credit as the recipient of goods was valid, emphasizing that such credit cannot be denied solely on the grounds that the assessee's activity does not amount to manufacture, provided the output duty has been paid on the final product. en-us Tue, 16 Aug 2022 00:00:00 +0530 Thu, 18 Aug 2022 08:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426462 The Tribunal allowed the appeal by M/s Kiswok Industries Pvt. Ltd., setting aside the Order-in-Original confirming the demand of central excise duty and disallowance of CENVAT Credit on inputs. The Tribunal held that the Appellant should not be deprived of the CENVAT Credit benefit based on the supplier's lack of liability to pay central excise duty. It was determined that the Appellant's claim for CENVAT Credit as the recipient of goods was valid, emphasizing that such credit cannot be denied solely on the grounds that the assessee's activity does not amount to manufacture, provided the output duty has been paid on the final product. Case-Laws Central Excise Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426462