9911796707
TMI Blog2008 (9) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... n should not be taken to recover Cenvat credit availed by such manufacturers on the ground that the supplier of the inputs had failed to discharge its monthly duty liability - credit allowed - appeal dismissed - decided against Revenue. - E/373/2006 - 990/2008 - Dated:- 11-9-2008 - Shri P. Karthikeyan, J. REPRESENTED BY : Shri N.J. Kumaresh, SDR, for the Appellant. Shri K. Balasubramani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ped the proposal to disallow and demand the impugned credit from the respondent on the ground that they were a bona fide buyer of the inputs and that as per the Circular No. 766/82/2003-CX., dated 15-12-2003 issued by the Board, action was not required to be taken to reverse/recover the Cenvat credit availed in such cases where it was found that the supplier had not paid the duty after the close o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents as it availed credit of duty not paid. 3. The ld. Counsel relies on a decision of this Tribunal in the case of CCE v. Spic Pharmaceuticals Division - 2006 (199) E.L.T. 686 (Tri.-Chen.) as well as the Board s Circular No. 766/82/2003-CX., dated 15-12-2003, both of which support the decision of the lower authorities. He prays that the appeal filed by the revenue be dismissed. Ld. SDR rei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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