https://www.taxtmi.com/caselaws?id=752938 CENVAT credit on inputs cannot be denied merely because the supplier's process is later held not to amount to manufacture. Where duty has been paid on the inputs, and the invoices evidence such payment, the decisive factors remain receipt of duty-paid inputs and their use in the manufacturing chain. Prior Tribunal decisions had already treated the issue as settled on the same principle. The stated effect is that credit remains available to the assessee in such circumstances. en-us Thu, 16 May 2024 00:00:00 +0530 Wed, 22 May 2024 06:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752938 CENVAT credit on inputs cannot be denied merely because the supplier's process is later held not to amount to manufacture. Where duty has been paid on the inputs, and the invoices evidence such payment, the decisive factors remain receipt of duty-paid inputs and their use in the manufacturing chain. Prior Tribunal decisions had already treated the issue as settled on the same principle. The stated effect is that credit remains available to the assessee in such circumstances. Case-Laws Central Excise Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752938