https://www.taxtmi.com/caselaws?id=54101 The Tribunal upheld the denial of Cenvat credit to the appellants due to duty payment issues by the supplier, limiting credit availability to 50% of the duty paid as per invoices. The penalty imposed on the appellants was deemed unjustified as they had no intention to illegally claim credit for the full duty amount paid by the manufacturer. Consequently, the penalty was set aside, and the appeal was disposed of in favor of the appellants. en-us Thu, 02 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 10:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54101 The Tribunal upheld the denial of Cenvat credit to the appellants due to duty payment issues by the supplier, limiting credit availability to 50% of the duty paid as per invoices. The penalty imposed on the appellants was deemed unjustified as they had no intention to illegally claim credit for the full duty amount paid by the manufacturer. Consequently, the penalty was set aside, and the appeal was disposed of in favor of the appellants. Case-Laws Central Excise Thu, 02 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54101