9911796707
TMI Blog2014 (2) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... er manufacturer. - Following decision of MDS Switchgear Ltd. Vs. CCE Aurangabad [2001 (4) TMI 130 - CEGAT, MUMBAI] and upheld by Apex Court in [2008 (8) TMI 37 - SUPREME COURT] Decided in favour of assessee. - E/11424/2013-DB - - - Dated:- 23-10-2013 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent : Shri K Sivakumar, Addl. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is eligible to avail CENVAT Credit of such Central Excise duty paid. Ld. Counsel would bring to our notice that this Bench vide F.O. No.A/10878/WZB/AHD/2013, dt.16.07.2013 in the case of M/s Nahar Granites Pvt. Ltd., in an identical issue, has allowed the appeal filed by the assessee therein. On perusal of the said order, we find that in Para 4 5 of the said judgment, we have recorded as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier inputs. That exercise has nowhere been done. If the Department was of the opinion that the value of the final product was depressed, then they could have charged the Jalgaon unit with under-invoicing of their product. That has also not been done. The valuation as given by the Sinnar unit was duly approved by the Department and the payment of duty was also duly accepted. We find absolut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has correctly taken the CENVAT credit on the inputs received in the absence of any action taken by the Revenue at the supplier's end." 4. It can be seen from the above reproduced paras that the issue in this case is squarely settled in favour of the assessee. 5. In view of the foregoing, we are of the view that the impugned order is unsustainable and liable to be set aside and we do so. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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