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TMI Blog2016 (8) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit than available as per law, as a closing balance at the end of the month of July 2008 and used the same to pay duty for clearance of special denatured sprit to the appellant - Held that:- there is no evidence produced to assert that the appellants knew that the supplier of goods had wrongly availed Cenvat Credit. The decision of the Tribunal in the case of RS Industries Vs. CCE, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. The demand was confirmed by the lower authorities and aggrieved by the said order, the appellants are in appeal before the Tribunal. 2. The learned Counsel for the appellant argued that the show-cause notice relies on sub-rule 5 of Rule 9 of Cenvat Credit Rules, 2004 which reads as follows: "The manufacture of final products or the provider of output service shall maintain prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further relied on the decision of the Tribunal in the case of Prachi Poly Products Ltd., Vs. CCE, Raigad - 2005 (186) ELT 100 (Tri-Mum) wherein it was held that credit cannot be denied if the supplier of goods defaults any payment of duty. 3. The learned AR relies on the impugned order. He also relies on the decision of the Tribunal in the case of CCE, Bhopal Vs. Maihar Cement - 2008 (221 (EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision is an interim decision remanding the matter. I find that the receipt of goods and use thereof has not been challenged. There is no evidence produced to assert that the appellants knew that the supplier of goods had wrongly availed Cenvat Credit. The decision of the Tribunal in the case of RS Industries (supra) is squarely covers the issue in this case. Relying on the said decision, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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