https://www.taxtmi.com/caselaws?id=443941 Cenvat credit on rotogravure printing cylinders could not be denied merely because a field formation considered the supplier eligible for exemption under Notification No. 49/2006-CE. The supplier's jurisdictional officers had clarified that duty was correctly paid and that the supplier should continue paying duty without availing the exemption. On that basis, the recipient's jurisdictional officer could not dispute the correctness of the duty payment or reject credit on the contrary view that the exemption should have been claimed. The recipient was therefore entitled to Cenvat credit, and the demand was unsustainable. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443941 Cenvat credit on rotogravure printing cylinders could not be denied merely because a field formation considered the supplier eligible for exemption under Notification No. 49/2006-CE. The supplier's jurisdictional officers had clarified that duty was correctly paid and that the supplier should continue paying duty without availing the exemption. On that basis, the recipient's jurisdictional officer could not dispute the correctness of the duty payment or reject credit on the contrary view that the exemption should have been claimed. The recipient was therefore entitled to Cenvat credit, and the demand was unsustainable. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443941