https://www.taxtmi.com/caselaws?id=449803 Cenvat credit was held admissible on inputs received under duty-paid invoices, even though the goods were otherwise exempt and no duty was required at the supplier's stage. The Tribunal applied the principle that the recipient is entitled to credit of duty actually paid and that the recipient's jurisdictional officers cannot reassess the supplier's duty liability or reopen whether duty was payable at the source. Treating the issue as settled by precedent, it recognised that the credit rules are designed to allow credit on duty-paid inputs and allowed the assessee's claim. en-us Mon, 15 Jan 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449803 Cenvat credit was held admissible on inputs received under duty-paid invoices, even though the goods were otherwise exempt and no duty was required at the supplier's stage. The Tribunal applied the principle that the recipient is entitled to credit of duty actually paid and that the recipient's jurisdictional officers cannot reassess the supplier's duty liability or reopen whether duty was payable at the source. Treating the issue as settled by precedent, it recognised that the credit rules are designed to allow credit on duty-paid inputs and allowed the assessee's claim. Case-Laws Central Excise Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449803