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TMI Blog2015 (10) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... r Ashok Jindal : The appellant is in appeal against the impugned order denying the input credit service to them. 2. The facts of the case are that the appellant is manufacturer of PET bottles. The appellant received polyethylene terepthalate resin from M/s. South Asian Petrochem Ltd. through M/s. Eesha Trading Company, a registered dealer. The appellant availed the Cenvat Credit on the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer supplier has not complied with the condition of notification for availing exemption, appellant is not concerned with them. In fact as per Rule 9(5) of the Cenvat Credit Rules, 2004, the appellant has to show whether the goods in question are duty paid and goods have been received by them physically. Moreover the appellant, manufacturer-supplier is manufacturing the goods and paid t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s P Ltd. [2004 (172) ELT 165 (Tri-Del)] and CCE, Chandigarh vs. Devta Steel Rolling Mills [2005 (189) ELT 464 (Tri-Del)]. 5. Heard the parties. Considered the submissions. 6. In this case, the short issue involved is that whether the appellant is entitled to take Cenvat credit on the inputs supplied by manufacturer supplier, a 100% EOU through dealer on which the duty has been paid and goods had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1944 which were not having issued it under Rule 100 E ibid i.e. appellant. in the case there. Here the invoices have been issued by 100% EOU under the prescribed Rule, paid duty thereon and goods have been received by the appellant, therefore, the case relied upon by the learned AR have no relevance to the facts of the case. Moreover, the decision of Balakrishna Industries Ltd.(supra) , the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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