https://www.taxtmi.com/caselaws?id=33642 Cenvat credit remained admissible to the recipient of duty-paid inputs where the supplier's manufacturing process or classification was later questioned in separate proceedings, especially when the supplier was not a party. The recipient was entitled to rely on the invoices showing the goods as duty-paid under the relevant chapter headings and could not alter the supplier's classification. A circular dated 2-3-2005 was treated as inapplicable because the goods appeared to have been manufactured before that date. Credit was therefore allowed and the revenue challenge failed. en-us Wed, 07 Jan 2009 00:00:00 +0530 Mon, 01 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33642 Cenvat credit remained admissible to the recipient of duty-paid inputs where the supplier's manufacturing process or classification was later questioned in separate proceedings, especially when the supplier was not a party. The recipient was entitled to rely on the invoices showing the goods as duty-paid under the relevant chapter headings and could not alter the supplier's classification. A circular dated 2-3-2005 was treated as inapplicable because the goods appeared to have been manufactured before that date. Credit was therefore allowed and the revenue challenge failed. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33642