2007 (10) TMI 113

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..... id duty paying documents. - E/2783/2006-Mum - A/1390/2007-WZB/C-IV/(SMB), - Dated:- 9-10-2007 - Shri K.K. Agarwal, Member (T) [Order per] - The brief facts of the case are that the appellants are engaged in the manufacture of Decorative/Industrial and other laminates and availed Cenvat credit amount Rs. 17,265/- and education cess of Rs. 346/- on four invoices issued by M/s. Keetex, Jaya .....

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..... the manufacture of final product. 3. He referred to the decision of Tribunal m the case of Rishabh Industries vide Order No. A/591/2007/C-II(EB) dated 20-8-2007, Parasrampuria Synthetics Ltd. v. Commissioner of Central Excise, Jaipur - 2005 (191) E.L.T. 899 (Tri.- Del.) and Commissioner of Central Excise, Vadodara-I v. Hylite Cables - 2007 (212) E.L.T. 284 (Tri.-Ahd.) wherein it wa .....

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..... availing credit. In the present case it is an admitted fact that after omission of Rule 128. M/s. Keetex cannot be considered as a manufacturer, which fact was in the knowledge of the appellant. Once the very documents on the basis of which credit has been taken cannot be considered as valid duty paying documents for the purpose of availing credit, the credit on the .basis of such documents cannot .....

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