https://www.taxtmi.com/caselaws?id=768897 SC affirmed Cenvat credit validity for duty-paid M.S. plates processed by a manufacturing unit. The Tribunal ruled that once duty is paid and input status is established, credit cannot be denied to the receiving unit. The decision emphasized that procedural modifications do not invalidate tax credit, upholding the appellant's entitlement to Cenvat credit under the Central Excise Tariff Act, 1985. en-us Tue, 19 Nov 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768897 SC affirmed Cenvat credit validity for duty-paid M.S. plates processed by a manufacturing unit. The Tribunal ruled that once duty is paid and input status is established, credit cannot be denied to the receiving unit. The decision emphasized that procedural modifications do not invalidate tax credit, upholding the appellant's entitlement to Cenvat credit under the Central Excise Tariff Act, 1985. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768897