https://www.taxtmi.com/caselaws?id=772728 CESTAT New Delhi allowed the appeal, setting aside the impugned order denying CENVAT credit. The Tribunal held that since the appellant received goods in their factory and paid duty, using them to manufacture final products cleared on duty payment, CENVAT credit cannot be denied. The Tribunal relied on its earlier decision and HC precedent establishing that reasonable steps to ensure duty payment suffice. Additionally, penalties were set aside as the principal beneficiary had opted for SVLDR Scheme 2019, closing related matters. en-us Mon, 07 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 12:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772728 CESTAT New Delhi allowed the appeal, setting aside the impugned order denying CENVAT credit. The Tribunal held that since the appellant received goods in their factory and paid duty, using them to manufacture final products cleared on duty payment, CENVAT credit cannot be denied. The Tribunal relied on its earlier decision and HC precedent establishing that reasonable steps to ensure duty payment suffice. Additionally, penalties were set aside as the principal beneficiary had opted for SVLDR Scheme 2019, closing related matters. Case-Laws Central Excise Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772728