9911796707
TMI Blog2006 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... g documents indicate the duty actually paid there cannot be any objection in availing of the credit. In all the case laws cited by the appellants, it has been held that at the Receiver s end, the credit cannot be restricted. In fact, in the case of CCE, Hyderabad v. Tube Investments of India Ltd.[ 2003 (12) TMI 236 - CESTAT, BANGALORE] , this Bench of the Tribunal has held that the credit taken on duty paid on HR/CR strips cannot be denied to the Respondent on the ground that HR/CR strips were actually not liable to any excise duty. In our view, the denial of credit to the extent actual duty paid is not in accordance with the Rule 57A and Notification No. 21/99. In this view of the rigs, the impugned order has no merit and the same is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Consultant appeared for the appellants and Shri K. S. Reddy, the learned JDR appeared for the Revenue. 4. The learned Consultant urged the following points :- (i) The appellant has correctly availed the credit of duty paid on the inputs. As long as the credit availed by them to the extent of duty paid has been indicated in the duty paying documents, the officers at the recipient s end will not have any jurisdiction to restrict the credit. The following case laws were relied on :- (a) Eveready Inds. (I) Ltd. v. CCE - 1998 (103) E.L.T. 672 (b) Creative Enterprises v. CCE - 2004 (60) RLT 342 (c) Ashok Organic Inds. Ltd v. CC - 2004 (166) E.L.T. 403 (Tribunal) = 2004 (60) RLT 934 (d) CCE v. Tube Investments of India Ltd. - 2004 (176) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57A(1) as under :- RULE 57A. Applicability . - (1) The provisions of this section shall apply to such finished excisable goods (hereafter, in this section, referred to as the final products as the Central Government may, by notification in the Official Gazette, specify in this behalf for the purpose of allowing credit of any duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be specified in the said notification (hereafter, in this section, referred to as the specified duty) paid on the goods used in the manufacture of the said final products (hereafter, in this section referred to as the inputs). (emphasis supplied) From the above rule also, it is clear that the credit can be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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