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TMI Blog2009 (8) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, for the Respondent. assessee. [Order] - Two appeals are filed by the Revenue and one appeal by the assessee. 2. The brief facts of the case are that the assessee is the manufacturer of excisable goods and are availing the Cenvat credit on inputs viz., wire rods. 3. During the month of September, 2004 to January, 2005, the assessee had availed Cenvat credit on the inputs supplied by the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber, 2004. ABS Steel Ltd. is entitled to take Cenvat credit of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 leviable under the Act in terms of provisions contained in Rule 3(1)(i) of Cenvat Credit Rules, 2002 on their purchases from the assessee. It appears that ABS Steel Ltd., had wrongly passed on excess Cenvat credit to D.M. Engineering Ltd., in violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not upholding the order-in-original No. 562/2005 dated 10-10-2005 imposing the duty of Rs. 56,110/- along with interest and equivalent amount of penalty, and (b) for enhancement of penalty from Rs.20,000/- to Rs.1,19,631/-. 7. Aggrieved by the order, the assessee also filed an appeal challenging confirmation of duty, interest and penalty. 8. Heard. 9. In this case, the main issue is that wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on inputs received. Rules, 57A, 57G and 57B of Central Excise Rules, 1944 -Sections 11A and 11B of Central Excise and Salt Act, 1944 - Notification No. 177/86-CE. (b) CCE, Jallandhar v. Aggarwal Iron Industries, 2005 (184) E.L.T. 397 (Tri.Del.) wherein it was held that - Cenvat/Modvat - Actual duty paid by manufacturer admissible as credit - Buyer having no responsibility to ensure that correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount can be consequential only. This is a clear case here. The original assessment of inputs has not been varied. The assessee is not having any responsibility to ensuring that the correct duty paid by the manufacturer of the inputs. The assessee has taken the credit of duty on the duty paid documents and availed, the Cenvat credit on the basis of duty paid documents, which are not disputed. I h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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