https://www.taxtmi.com/caselaws?id=444733 Cenvat credit could not be denied merely because the supplier's duty payment was alleged to be not legally payable, where the goods were received duty paid and the supplier's assessment had not been challenged or disturbed. The Tribunal applied the settled principle that a recipient is entitled to credit on actually duty-paid inputs unless the supplier's duty liability is first set aside in accordance with law. On the facts, the goods were also prima facie not exempted, which supported admissibility of credit. The denial of Cenvat credit was therefore unsustainable and the assessee was entitled to the credit. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 21 Oct 2023 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444733 Cenvat credit could not be denied merely because the supplier's duty payment was alleged to be not legally payable, where the goods were received duty paid and the supplier's assessment had not been challenged or disturbed. The Tribunal applied the settled principle that a recipient is entitled to credit on actually duty-paid inputs unless the supplier's duty liability is first set aside in accordance with law. On the facts, the goods were also prima facie not exempted, which supported admissibility of credit. The denial of Cenvat credit was therefore unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444733