2014 (2) TMI 1096

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In these circumstances, as the supplier of input is not party to the present proceeding and the assessment cannot be reopened at the recipient end - Following decision of C.C.E., Delhi-III v. Neel Metal Products Ltd. [2009 (1) TMI 155 - PUNJAB & HARYANA HIGH COURT] - Decided in favour of assessee. - E/3748/2010 - Final Order No. 55420/2013(PB) - Dated:- 30-1-2013 - Shri S.S. Kang, J. Shri H .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er and at the recipient end which is not permissible. 5. Further I find that Hon ble Punjab and Haryana High Court in the case of C.C.E., Delhi-III v. Neel Metal Products Ltd. reported in 2009 (237) E.L.T. 270 held that credit cannot be denied on the ground that activity undertaken by the supplier of input did not amount to manufacture. In these circumstances, as the supplier of input is not par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X