2007 (10) TMI 465

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..... [Order]. - The brief facts of the case are that the appellants are engaged in the manufacture of Decorative/Industrial and other laminates and availed Cenvat credit amount Rs. 17,265/- and education cess of Rs. 346/- on four invoices issued by M/s. Keetex, Jayasingpur who was a trader. They were however issued a show cause notice stating that M/s. Keetex, Jayasingpur was not a manufacturer as .....

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..... No. A/591/2007/C-II(EB) dated 20-8-2007, Parasrampuria Synthetics Ltd. v. Commissioner of Central Excise, Jaipur - 2005 (191) E.L.T. 899 (Tri.-Del.) and Commissioner of Central Excise, Vadodara-I v. Hylite Cables - 2007 (212) E.L.T. 284 (Tri.-Ahd.) wherein it was held that the recipient of inputs cannot be denied the credit for the mistake in payment of duty by supplier. 4. Heard both sides. .....

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..... cturer, which fact was in the knowledge of the appellant. Once the very documents on the basis of which credit has been taken cannot be considered as valid duty paying documents for the purpose of availing credit, the credit on the basis of such documents cannot be allowed and therefore has been rightly denied. I accordingly uphold the order of the Commissioner (Appeals) and dismiss the appeal. .....

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