CENVAT Credit cannot be denied on the ground that supplier was not liable to pay duty on goods supplied

GEMSCAB Industries Ltd. Vs Commissioner Central Goods (CESTAT Delhi) In view of the observed admission and settled law, the question of adjudication is answered in negative holding that CENVAT Credit cannot be denied on the ground that the supplier was not liable to pay the duty on the goods supplied. Also it is observed that the finding of Commissioner (Appeals) about M/s. Shiv Industries that the product supplied by them was exempted from payment of duty is based merely on the letter from the Jurisdictional Incharge. There is no further investigation about the manufacturing process of M/s. S...