2012 (5) TMI 82

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..... d not have taken credit of the duty on those inputs – Held that:- Decision on the question as to whether the finished products were 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 e .....

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..... ries Ltd. on those inputs which were sold to the 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 .....

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..... id decision has no bearing on the question which arises from the order in original. In this view of the matter, impugned order dated 6/5/2005 is quashed and set aside and the matter is remanded back with a direction to the Tribunal to decide the appeal on merits and in accordance with law. 7 All contentions of both the parties are kept open. 8 The appeal is disposed of accordingly.
Case laws .....

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