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TMI Blog2008 (1) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... iled these appeals against order-in-appeal Nos. 95-96/CE/JAL/06 dt. 28-2-2006 passed by the Commissioner (Appeals), Chandigarh. 2. The main ground of the revenue for appealing against the impugned order is that there is no evidence of payment of duty on the goods supplied by Prince Agro Allied Inds. and Gupta Brothers Conduit Pipe Manufacturing Co. (P) Ltd. Once there is no evidence for paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be paid after a lapse of few days in view of the system of fortnightly payment. In all these cases the clearance is done only in terms of Rule 96ZP(3) and once there is an endorsement in the invoice that the goods are cleared under Rule 96ZP that would be sufficient for the purpose of taking Cenvat credit. On the other hand ld. DR stated that the sample endorsement showing goods are cleared u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh reported in 2003 (158) E.L.T. 680 (P H) wherein it was held that where the invoice contained the declaration by manufacturer of inputs that inputs have suffered excise duty and on verification it was found that the supplier had not discharged the duty liability fixed under Section 3A, deemed credit cannot be denied as there is no requirement in the notification for production of eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty has not been paid by the supplier, deemed credit could not be denied. My attention was also invited by the ld. Advocate that there was some dispute regarding the fixation of ACP. These proceedings are still pending before the Tribunal. In these circumstances, imposition of penalties is also not warranted. In respect of Invoice No. 287 even though the Commissioner has held that the credit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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