https://www.taxtmi.com/highlights?id=72977 Recovery of CENVAT Credit - allegation of payment of duty by the supplier on exempted goods - the goods cannot be said to be exempt inasmuch as the notification relied upon in the appeal of Revenue is a non-tariff notification which does not have the effect of section 5A of Central Excise Act, 1944 and is merely procedural and conditional - It is also settled law that it is not open to the central excise authorities having jurisdiction over the buyer to determine leviability to duty of a seller in another jurisdiction. - AT en-us Thu, 09 Nov 2023 11:39:51 +0530 Thu, 09 Nov 2023 11:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72977 Recovery of CENVAT Credit - allegation of payment of duty by the supplier on exempted goods - the goods cannot be said to be exempt inasmuch as the notification relied upon in the appeal of Revenue is a non-tariff notification which does not have the effect of section 5A of Central Excise Act, 1944 and is merely procedural and conditional - It is also settled law that it is not open to the central excise authorities having jurisdiction over the buyer to determine leviability to duty of a seller in another jurisdiction. - AT Highlights Central Excise Thu, 09 Nov 2023 11:39:51 +0530 https://www.taxtmi.com/highlights?id=72977