9911796707
TMI Blog2009 (9) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... Jurisdictional range of suppliers end. In these circumstances the appellants have rightly claimed the Cenvat credit on the actual duty paid. There is no provision in the Cenvat Credit Rules that the appellants are not entitled to take the Cenvat credit of such duty paid. We have gone through the reliance placed by the learned Advocate and ratio of those reliance are that the duty has to be determined by the jurisdictional officer of the supplier unit and if it is not done, it cannot be disputed by the officer of the recipient unit. With these observations, we do not find any merit in the impugned order and the same is set aside. The appeal is allowed. - E/725/2007-MUM - A/293/2009-WZB/C-II/EB - Dated:- 16-9-2009 - S/Shri B.S.V. Murthy, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppliers were made good by issuance of debit notes. It is alleged that the act of the appellant regarding availment of credit to the extent of the proportionate duty credit involved on the reduced quantum of value appeared to be in contravention of Rule 3 of Cenvat Credit Rules, 2004 as the duty involved on reduced portion of value appeared to be a deposit. Therefore credit availed is not of the duty but of a deposit and credit of such amount is not admissible under the Cenvat Credit Rules. A show cause notice was issued and demand of duty, interest and penalty were confirmed against the appellant. Aggrieved by the same the appellant is in appeal before us. 4. Shri. U.K. Godbole, Sr. Manager of the appellant submits that in the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on the duty paid of such inputs. To support this contention he, further, relied on CCE Cus. v. MDS Switchgear Ltd. - 2008 (229) E.L.T. 485 (S.C.) = 2008-TIOL-245-SC-CX wherein it was held that magnitude of duty determined by jurisdictional officer of supplier unit cannot be disputed by the officers of recipient unit. 5. On the other hand the learned JCDR submits that the appellant is entitled to take the Cenvat credit of the duty payable on assessable value of the input and in the instant case the price has been reduced so the appellant is not entitled to avail Cenvat credit on the portion of the value to which the instant price reduced and the same will remain as deposit and the adjudicating authority is rightly held that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
