CENVAT Credit not deniable alleging supplier not liable to pay duty

Aarti Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, CENVAT Credit not deniable once duty has been paid on the goods at the recipient end. In nut-shell, CENVAT not deniable on the ground that the supplier was not liable to pay duty on goods supplied. Facts- The appellant were holding advance license which has been authorised to M/s. Reliance India Limited by invalidation of advance authorization in their favour, against the said invalidation, ...