2009 (8) TMI 562 - HC - Central Excise

Cenvat Credit- Duty paid to Central Excise Department on inputs purchased by respondent. Held that- no specific provision in Cenvat Credit Rules, 2004 that duty to be paid by buyer. It is immaterial as to who paid duty. Impugned Tribunal order sustainable. Question of law not arise.

Summary

The High Court of Allahabad upheld the Tribunal's decision that duty payment by the manufacturing concern's supplier is valid under Cenvat Credit Rules. The appeal was dismissed. [Citation: 2009 (8) TMI 562 - ALLAHABAD HIGH COURT]