CENVAT Credit Dispute at recipient end Not Permitted if accepted at supplier’s end

C.C.E. & S.T.-Vapi Vs Kris Flexipacks Pvt Ltd (CESTAT Ahmedabad) Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad was presented with a case involving the eligibility of Cenvat credit for the recipient of goods when the excise duty on capital goods, namely ‘Engraved Ms Copper Plated Rollers,’ was paid under self-assessment by the supplier. The Department contended that since the capital goods were exempted from excise duty payment, the duty paid cannot be treated as excise duty. Consequently, the recipient should not be eligible for Cenvat c...