2009 (7) TMI 1012 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI issued an order in Appeal No. E/4025/08 by the Department against the Commissioner (Appeals) order No. 65/RPR/06. The case involved the appellants, manufacturers of excisable goods, who received waste and scrap from M/s. Hira Steels Limited and M/s. Bansal Brothers. The Department disallowed the credit availed by the appellants and issued show cause notices for recovery and penalty under the Central Excise Rules, 1944. The Commissioner (Appeals) found that the supplier's exemption status was not established and allowed the appeal of the party. The Tribunal upheld the Commissioner's decision, stating that the recipient unit has no authority to question the supplier's assessment. The appeal by the Department was rejected, and the cross-objection was disposed of accordingly. The judgement was delivered by Shri M. Veeraiyan, J.