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TMI Blog2009 (7) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... /06 is by the Department against the order of Commissioner (Appeals) No. 65/RPR-II/2006 dated 25-6-06. 1.2 Cross-Objection No. E/CO/129/08 is connected with the above appeal. It is basically in support of the order of the Commissioner (Appeals). 1.3 As these two are inter-connected, they are disposed of by this common order. 2. Heard both sides. 3.1 The relevant facts, in brief, are that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants availed credit and utilised the same to the extent of Rs. 29,066/-. Since M/s. Hira Steels Limited, Raipur was working under the provision of Section 3A of the Central Excise Act, 1944 and the waste and scrap generated from the factory was exempted in terms of Notification No. 49/97-C.E., dated 1-8-97, manufacturer could not have passed on the duty element by way of issuing invoices under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there was no order/decision by the competent authority that the supplier was covered under Section 3A of the Central Excise Act, 1944, to hold that invoice issued by the supplier-manufacturer and the dealer to be invalid document for the purpose of allowing Cenvat credit by the officers in charge of the recipient unit. He has also held that prior to 13-2-2005, supplying unit could not be compell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 49/97-C.E. 6. I have carefully considered the submissions from both sides. The submission made by the learned Advocate that the authority in charge of the recipient unit have no power to interfere with the assessment done at the end of the supplier unit, merits acceptance. Commissioner (Appeals) has rightly held that no evidence has been produced to hold that M/s. Hira Steels Ltd., Raipur was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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