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TMI Blog2013 (4) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... t towards supplies of liquid nitrogen gas. There is no dispute about the fact that the appellant has taken CENVAT credit of the duty paid by them. Whether the duty is paid rightly or wrongly, is not the concern of the appellant who is only a recipient of the goods/service. So long as duty is paid either on the goods or the service, appellant is rightly entitled for the credit. This Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant for enabling the mixing. The appellant has to pay M/s. Praxair India consideration/charges towards this facility. M/s. Praxair India also discharges excise duty liability on the facility charges paid by the appellant to them. The appellant took credit of the duty paid thereon on the facility charges under the CENVAT Credit Rules, 2004. The case of the department is that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Counsel for the appellant makes the following submissions. What they have taken credit is only the excise duty which they have paid and nothing else. In their own case this Tribunal in Racold Thermo Ltd. vide order no. A/599/10/SMB/CIV, dated 29.9.10 held that they are entitled for the credit of the duty paid by them on the facility charges for the previous period. This decision was based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore after granting stay against recovery of dues adjudged, I take up the appeal for consideration. 6. There is no dispute about the fact that the appellant has taken CENVAT credit of the duty paid by them. Whether the duty is paid rightly or wrongly, is not the concern of the appellant who is only a recipient of the goods/service. So long as duty is paid either on the goods or the service, appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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