https://www.taxtmi.com/caselaws?id=34887 The Appellate Tribunal CESTAT, Bangalore, allowed the appeal, granting the appellants Cenvat credit on materials for which they had discharged duty liability later. The Tribunal rejected the unjust enrichment argument, emphasizing that the appellants only sought credit for duty paid on inputs and did not pass on the duty burden to buyers. Denying Cenvat credit based on unjust enrichment grounds would undermine the purpose of the Cenvat credit scheme, as every manufacturer includes the duty on inputs in the sale value of final products, leading to a cascading effect on costs. en-us Fri, 14 Nov 2008 00:00:00 +0530 Sat, 07 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34887 The Appellate Tribunal CESTAT, Bangalore, allowed the appeal, granting the appellants Cenvat credit on materials for which they had discharged duty liability later. The Tribunal rejected the unjust enrichment argument, emphasizing that the appellants only sought credit for duty paid on inputs and did not pass on the duty burden to buyers. Denying Cenvat credit based on unjust enrichment grounds would undermine the purpose of the Cenvat credit scheme, as every manufacturer includes the duty on inputs in the sale value of final products, leading to a cascading effect on costs. Case-Laws Central Excise Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34887