https://www.taxtmi.com/caselaws?id=437270 Conditional exemption for supplies against invalidated advance authorisation remains optional under the Central Excise framework, unlike an absolute exemption. Where a domestic supplier clears inputs on payment of duty and that duty is neither reversed nor refunded, the recipient may take Cenvat credit. Credit cannot be denied merely because the supplier could have used the available conditional exemption; the supplier's assessment and duty payment cannot be challenged at the recipient's end for duty-paid inputs. On this basis, the impugned orders and the related penalty were unsustainable. en-us Thu, 27 Apr 2023 00:00:00 +0530 Mon, 01 May 2023 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437270 Conditional exemption for supplies against invalidated advance authorisation remains optional under the Central Excise framework, unlike an absolute exemption. Where a domestic supplier clears inputs on payment of duty and that duty is neither reversed nor refunded, the recipient may take Cenvat credit. Credit cannot be denied merely because the supplier could have used the available conditional exemption; the supplier's assessment and duty payment cannot be challenged at the recipient's end for duty-paid inputs. On this basis, the impugned orders and the related penalty were unsustainable. Case-Laws Central Excise Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437270