2006 (11) TMI 127

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 24% and added in the cost, which has been paid by the assessee, we see no infirmity in the order of the Tribunal allowing that part of duty for the purpose of CENVAT credit - appeal stands dismissed - 92 of 2006 - - - Dated:- 23-11-2006 - Y.R.MEENA, ACTING C.J. and A.S.DAVE, J. [ORDER (ORAL.)].- 1. The following question has been proposed for the admission of this appeal:- "Whether or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enue at the supplier manufacturer of inputs end It is a settled law that the duty paid by the manufacturer is eligible to be availed as Modvat credit at receiver's end. The Central Excise authorities having jurisdiction over the manufacturer cannot dispute the duty liability of the inputs supplier and cannot restrict the credit on the ground that inputs manufacturer should have paid lesser amount .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X