https://www.taxtmi.com/caselaws?id=449803 The Appellate Tribunal CESTAT Kolkata ruled in favor of the appellant regarding the availment of cenvat credit on Ferro Manganese Slag and Silico Manganese Slag. Despite the initial exemption from duty, the Tribunal held that the appellant was entitled to avail the credit since the duty was paid as charged by the supplier. Citing precedents, the Tribunal emphasized that the recipient cannot be faulted for taking credit if the supplier has paid the duty. The appeal was allowed, and the lower authorities' orders were set aside. 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 The Appellate Tribunal CESTAT Kolkata ruled in favor of the appellant regarding the availment of cenvat credit on Ferro Manganese Slag and Silico Manganese Slag. Despite the initial exemption from duty, the Tribunal held that the appellant was entitled to avail the credit since the duty was paid as charged by the supplier. Citing precedents, the Tribunal emphasized that the recipient cannot be faulted for taking credit if the supplier has paid the duty. The appeal was allowed, and the lower authorities' orders were set aside. Case-Laws Central Excise Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449803