2012 (5) TMI 82

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..... re cleared without payment of duty or not was wholly irrelevant for deciding the question as to whether the inputs received by the assessee were duty paid or not - the decision of the Tribunal in setting aside the demand raised on wrongful credit taken on the inputs is erroneous - impugned order is set aside and the matter is remanded back to the Tribunal to decide the appeal on merits. - CENTRA .....

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..... he assessee. As the duty was not paid on the inputs, the assessee could not have taken credit of the duty on those inputs. Accordingly, the demand confirmed by the aforesaid order in original was challenged before the CESTAT. 4 The CESTAT by its order dated 6/5/2005 has set aside the demand by relying upon its order in the Assessee s own case dated 01/10/2004. 5 Perusal of the order of CESTAT .....

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