9911796707
TMI Blog2011 (5) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... to the question whether their inputs were excisable or not. According to her, it is enough if the inputs are shown to be duty-paid and covered by proper invoice duly issued under the relevant Central Excise Rule. She submits that these requirements were met in this case – Held that:- credit in question was taken on the strength of invoices issued under the relevant rule and that the inputs were du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken on non-dutiable inputs. The case of the Revenue is that the inputs on which the above credit was taken were not excisable at all and that action is being taken against the supplier. 2. The learned DR, referring to Rule 3 of the CENVAT Credit Rules, submits that a manufacturer of final product claiming credit of duty paid on his inputs is liable to establish that duty was, in fact, lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is enough if the inputs are shown to be duty-paid and covered by proper invoice duly issued under the relevant Central Excise Rule. She submits that these requirements were met in this case and, therefore, the benefit cannot be denied to the appellant. 4. I agree with the submissions of the learned counsel, which are also seen to be supported by some of the decisions cited by her. It is not in d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
