Assessees Not Obligated to Determine Duty Liability on Received Inputs or Capital Goods; No Rule Mandates This Responsibility.

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Full Text of the Document

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....The credit which was taken wrongly would arise when an assessee is required to determine whether the inputs/capital goods received by him are liable to duty or not and whether duty is payable or not - There is no rule which puts an obligation on the receiver of goods - AT....