CENVAT Credit - Denial of credit on the ground that supplier has ...
Supplier's Excise Duty Payment on Exempt Product Allows Recipient to Claim CENVAT Credit.
October 21, 2023
Case Laws Central Excise AT
CENVAT Credit - Denial of credit on the ground that supplier has paid Duty on exempt product - it is settled that even if Excise duty is not payable on the product for any reason but the assessee paid the excise duty and said payment of duty is not challenged or questioned at the manufacturers end, no question can be raised as regard availment of the credit by the recipient of the goods. - AT
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