2015 (3) TMI 473

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..... ainst the impugned order. The respondent has also filed a Cross Objection to the appeal filed by the Revenue. 2. Brief facts of the case are that the respondent procured iron ore pellets from M/s. Ispat Metallics (I) Ltd. on payment of duty. While issuing invoices, M/s. Ispat Metallics (I) Ltd. charged the duty @ 16% from the respondent instead of reversing the CENVAT Credit taken on these iron o .....

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..... d or not is the issue between the Revenue and the supplier of the inputs. The respondent has taken the credit of actual duty paid. In these circumstances, I do not find any infirmity with the impugned order and hold that the respondent has taken CENVAT Credit correctly. Therefore, the Revenue's appeal deserves no merits hence the same is dismissed. Cross Objection filed by the respondent is al .....

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