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Super Smelters Pvt Ltd vs Bolpur Commissionerate on 24 September, 2025 cites

Commissioner Of Customs, Central ... vs M/S Raman Creative Enterprises on 22 January, 2018

4.2 The above judgment of Hon'ble Gujarat High Court has been affirmed by the Hon'ble Supreme Court, reported at Commissioner of Central Excise & Customs, Surat-III vs. Creative Enterprises 2009 (243) E.L.T. A120 (S.C.). There are many more judgments passed on this issue, which is directly on the issue in hand. According to which, even though the payment of duty is disputed, unless and until, any action for challenging the assessment of the supplier is taken, Cenvat Credit at the recipient end cannot be disputed, on the ground that the supplier was not supposed to pay duty, may be for various reasons that either the goods is not amount to manufacture, or exempted etc. 4.3 In view of the above legal position, we are of the clear view that the Learned Commissioner (Appeals) has rightly allowed the Cenvat credit on capital goods to the respondent. Hence, the order of the Learned Commissioner is absolutely legal and correct, which does not require any interference. Accordingly, the same is upheld."
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 9 - Full Document
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