https://www.taxtmi.com/caselaws?id=437270 A conditional exemption notification is optional, not mandatory, and a domestic supplier who clears inputs on payment of duty is not required to avail the exemption merely because it was available. Where the duty paid on the inputs was neither reversed nor refunded, the recipient cannot be denied Cenvat credit on the ground that the supplier should have cleared the goods duty free. The settled principle applied is that the recipient's credit claim cannot be defeated by questioning the supplier's assessment when the inputs were actually duty paid. The note concludes that Cenvat credit remained admissible and the related penalty was not sustainable. 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 A conditional exemption notification is optional, not mandatory, and a domestic supplier who clears inputs on payment of duty is not required to avail the exemption merely because it was available. Where the duty paid on the inputs was neither reversed nor refunded, the recipient cannot be denied Cenvat credit on the ground that the supplier should have cleared the goods duty free. The settled principle applied is that the recipient's credit claim cannot be defeated by questioning the supplier's assessment when the inputs were actually duty paid. The note concludes that Cenvat credit remained admissible and the related penalty was not sustainable. Case-Laws Central Excise Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437270