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TMI Blog2010 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority denied the entire credit taken on the invoices issued by M/s. Guru Arjan Iron & Steel Rolling Mills. Commissioner (Appeals) set aside the order of the original authority and allowed the appeals of the respondents. Held that – in the light of the decision of Amit Engineering Co. applicable. Revenue’s appeal dismissed. - E/1025-1028/2008-SM - 352-355/2010-SM(BR)(PB) - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The original authority denied the entire credit taken on the invoices issued by M/s. Guru Arjan Iron Steel Rolling Mills. Commissioner (Appeals) set aside the order of the original authority and allowed the appeals of the respondents. 4. Learned SDR took me through the grounds of appeal and submitted that the supplying unit has not paid the appropriate duty. The supplying unit has paid only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in the case of Amit Engineering v. C.C.E., Chandigarh reported in 2006 (206) E.L.T. 361 (Tribunal) = 2006 (4) LCX 0075. 5. Learned Advocate for the respondents submits that the decision in the case of Magnus Steels Pvt. Ltd. reported in 2003 (54) R.L.T. 774 stands upheld by the Hon'ble High Court of Punjab Haryana as reported in [2008 (86) RLT 781 (P H)]. The decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdictional officers in-charge of the recipient units cannot set in the judgment over the correctness or otherwise of duty liability discharged by the supplying units. The law in this regard is settled whether the supplying unit is working under compounded levy scheme or otherwise. Once the supplying unit is undisputedly working under compounded levy scheme and paid duty as revealed by the verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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