Central Excise
- CESTAT Ahmedabad has held that once the goods are used for manufacture of final products or for provision of taxable services, credit can be allowed.
- CESTAT Chennai held that imposing Penalty is not sustainable when there is no allegation in SCN that appellant availed credit or utilized the same.
- CESTAT Delhi held that Buyer of input goods not needed to investigate if supplier had purchased the goods properly or whether manufacturer of such inputs paid Excise duty thereon.
