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TMI Blog2013 (10) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 37 - SUPREME COURT] - the Cenvat credit at the recipients end cannot be denied by seeking reassessment of the duty at the suppliers end - when the job worker had paid duty even though he was not required to pay the duty, the Cenvat credit cannot be denied to the assessee who had received the duty paid goods from the job worker – Prima facie the appellant have a strong prima facie in their fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed penalty of equal amount and this order of the Assistant Commissioner was upheld by Commissioner (Appeals) vide order-in-appeal dated 14/2/13 against which this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Manish Saharan, Advocate, the learned Counsel for the appellant, pleaded that it is settled law that Cenvat credit at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of CCE vs. MDS Switchgear Ltd. reported in 2008 (229) E.L.T. 485 (S.C.) has held that the Cenvat credit at the recipients end cannot be denied by seeking reassessment of the duty at the suppliers end. Same view has been taken by Hon ble Punjab Haryana High Court in the case of Commissioner vs. Ranbaxy Labs Ltd. (supra), wherein it was held that when the job worker had paid duty even though h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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