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TMI Blog2011 (11) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., its Cenvat credit cannot be denied to the respondent. The only way to deny the Cenvat credit in this case would be to revise the assessment at the end of M/s. Jyoti Ltd., refund the duty paid by them and only in that case the Cenvat credit could have been denied to the respondent, but this has not been done. Without revising the assessment at the end of manufacture of some inputs, the Cenvat credit cannot be denied at the end of the receiver of those inputs - Therefore, notwithstanding the fact that the repair activity of M/s. Jyoti Ltd. does not amount of manufacture, since the payment of duty by M/s. Jyoti Ltd. on this repair has not been reviewed by the department, the Cenvat credit cannot be denied to the respondent - Decided aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the Assistant Commissioner s order. The Revenue filed an appeal before the Tribunal against the Commissioner (Appeals) s order and the Tribunal vide final order No. 1550/2003 dated 4-12-2003 dismissed the appeal on the ground that what the respondent had done is availing the credit of duty which was paid by M/s. Jyoti Ltd. on the basis of the invoices issued by them, which was a valid document for the taking of Modvat credit, and that when the department had insisted on payment of duty by M/s. Jyoti Ltd., it was not open to the department to deny the Modvat credit on the basis of repair invoices. Against this order of the Tribunal, the Department filed a reference appeal before Hon ble Uttrakhand High Court and the High Court vide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents had been replaced, that when the department considering the activity of M/s. Jyoti Ltd. as repair had charged duty, which is mentioned in the invoice issued by M/s. Jyoti Ltd., the department cannot deny Cenvat credit on the basis of that invoice, that the Cenvat credit cannot be denied on the basis of an invoice by seeking to revise the assessment at the receiver end, that in this regard, he relies upon the judgment of the Hon ble Supreme Court in the case of Commissioner of Central Excise Customs v. MDS Switchgear Ltd. reported in 2008 (229) E.L.T. 485 (S.C.) and also the judgment of Tribunal in the case of Owens Bilt Ltd. v. CCE, Pune reported in 1998 (101) E.L.T. 642 (Tribunal), that in view of this, the Cenvat credit has been co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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