https://www.taxtmi.com/caselaws?id=445474 CESTAT Mumbai dismissed Revenue's appeal challenging CENVAT credit availment on copper procurement. The appellant had paid duty on copper inputs, which qualified under CENVAT Credit Rules 2004. The court held that duty payment was undisputed, goods met input definition requirements, and notification cited was merely procedural without exemption effect. Central excise authorities lacked jurisdiction to determine seller's duty liability in another jurisdiction. The Revenue's primary contention became moot after Bombay HC disposed of identical matter in Commissioner v. Oleofine Organics, rejecting Revenue's challenge. Appeal dismissed for lack of merit. en-us Mon, 06 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 08:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445474 CESTAT Mumbai dismissed Revenue's appeal challenging CENVAT credit availment on copper procurement. The appellant had paid duty on copper inputs, which qualified under CENVAT Credit Rules 2004. The court held that duty payment was undisputed, goods met input definition requirements, and notification cited was merely procedural without exemption effect. Central excise authorities lacked jurisdiction to determine seller's duty liability in another jurisdiction. The Revenue's primary contention became moot after Bombay HC disposed of identical matter in Commissioner v. Oleofine Organics, rejecting Revenue's challenge. Appeal dismissed for lack of merit. Case-Laws Central Excise Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445474