2008 (2) TMI 734

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..... The relevant facts of the case, in brief, are that the original manufacturer M/s. SAIL paid duty @ 8% ad valorem. M/s. ABS Steel Ltd., registered under Central Excise as manufacturer purchased the goods from M/s SAIL and cleared the said goods on payment of duty @ 12% ad valorem to M/s. D.M. Engg Ltd. a registered dealer. The appellant purchased the goods from registered dealer and availed cr .....

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..... nts specified therein. In this case, there is no dispute that the appellants availed credit on the basis of invoices issued by registered dealer as prescribed in the said Rule and duty was paid @ 12% ad valorem by M/s. ABS Steel Ltd. The Tribunal in the case of Eveready Industries (I) Ltd v. CCE, Allahabad reported in 1998 (103) E.L.T. 672 held that Central Excise authorities having jurisdiction o .....

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