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TMI Blog2015 (1) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... s of drawing wire from wire rod amounts to manufacture or not. The said decision did not deal with the case relating to availment of credit of duty paid wrongly. Therefore, the ratio of the said decision has no application to the facts before me in the present case. - excise authorities having jurisdiction over the recipient of inputs cannot reopen the classification adopted by the officer having jurisdiction over the input supplier. In the present case, it is not the case of the Revenue that the excise authorities having jurisdiction over the input supplier has questioned the classification and held that the payment of duty was incorrect. If that be so, the authorities at the receiver’s end cannot question the classification or payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the respondent has borne the incidence of the said duty, he is entitled for the credit of the same under the Cenvat Credit Rules and, therefore, the excise authority having the jurisdiction over the recipient of inputs cannot reopen the classification adopted by the officer having jurisdiction over the input supplier as held by the Tribunal in the case of Kerala State Electronic Corpn. - 1996 (84) E.L.T. 44 (Tri.), Trinetra Texturise Pvt. Ltd. - 2004 (166) E.L.T. 384 (Tri.-Mum.) and M/s. Beta Chemicals vide Order Nos. A/87-89/WZB/2005/C-I, dated 1-2-2005. Accordingly, the lower appellate authority allowed the appeal of the respondent. Aggrieved of the same, the Revenue is before me. 3. None appeared for the respondent. 4. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority has clearly held that the excise authorities having jurisdiction over the recipient of inputs cannot reopen the classification adopted by the officer having jurisdiction over the input supplier. In the present case, it is not the case of the Revenue that the excise authorities having jurisdiction over the input supplier has questioned the classification and held that the payment of duty was incorrect. If that be so, the authorities at the receiver s end cannot question the classification or payment of duty and deny the Cenvat credit in respect of the duty paid by the supplier of the goods and borne by the receiver. 6. Therefore, I do not find any merit in the appeal filed by the Revenue. Accordingly, the same is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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