2013 (12) TMI 1390

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..... der which the supplier paid the duty is not forthcoming as no notice has been issued to them. The officers incharge of the manufacturing unit who may receive materials from several units cannot be allowed jurisdiction to determine whether each of the suppliers have rightly paid the excise duty or not - The denial of credit to the recipient of the materials on the ground that the supplier need not .....

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..... uts. It is alleged in the show cause notice that the activities undertaken by the said Associated Cables were only cutting/slitting of aluminium foils from aluminium foils (jumbo rolls) which did not amount to manufacture and the said M/s. Associated Capsules should not and need not have paid excise duty. Therefore, the respondents were held to have irregularly taken credit of duty paid by the sup .....

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..... particular heading or not. The circumstances under which the supplier paid the duty is not forthcoming as no notice has been issued to them. The officers incharge of the manufacturing unit who may receive materials from several units cannot be allowed jurisdiction to determine whether each of the suppliers have rightly paid the excise duty or not. If this is allowed it would lead to chaos. The den .....

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