2004 (12) TMI 511

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..... er]. Shri Ajay Jain, ld. Advocate pleaded that the dispute is for taking credit on one invoice issued by M/s. Baba Balak Nath Steel Pvt. Ltd. in the month of November, 1998. He pleaded that certificate placed at page 39 of the paper book issued by the Inspector of Central Excise, Mandi Govindgarh clearly shows that in November, 1998, M/s. Baba Balak Nath Steel Pvt. Ltd. had paid duty of Rs. .....

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..... d 27-8-2001. As per this order, duty already discharged by the manufacturer-supplier is appropriate duty paid on the inputs. He pleaded that since the dispute is between the supplier of inputs and the department, therefore, the present appellants, who has received the duty paid goods, should not be denied the credit. 2. Shri P.M. Rao, ld. JDR appearing for the Revenue pleaded that on the invoice .....

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..... disputed that duty has been paid by M/s. Baba Balak Nath Steels Pvt. Ltd. on the captivity not disputed and upheld by Tribunal. The dispute is regarding what should be the exact duty liability between the department and the supplier, M/s. Baba Balak Nath Steels Pvt. Ltd. In these circumstances, it cannot be said that no duty was paid by the supplier and the appellants have taken the credit wrongl .....

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