2009 (9) TMI 768

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..... ssees herein who are manufacturers of carbon-dioxide gas on the ground that they were not entitled to the credit as the payment of duty was made by M/s. Pure Industrial Gases and on the strength of whose invoices the assessees took credit, was only after detection of the case by the excise authorities and therefore M/s. Pure Industrial Gases were guilty of suppression of fact, and penalty of Rs. 1 .....

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..... strial Gases to evade payment of duty. This being so, taking of credit of duty paid by M/s. Pure Industrial Gases cannot be objected to as M/s. Pure Industrial Gases cannot be said to be guilty of any suppression etc. so as to disallow credit to the assessee. I, therefore, set aside the impugned order and allow the appeal. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central .....

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