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TMI Blog2015 (7) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty and has paid the same, the recipient of the goods i.e. the appellant is not eligible for CENVAT benefit? - Held that: - Taking of CENVAT credit of Central Excise duty and service tax paid by the supplier, is in conformity with Rule 3(1) of the CENVAT Credit Rules, 2004. The fact is not under dispute that the goods covered under the disputed invoices have not been received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Denial of CENVAT credit not justified - appeal allowed - decided in favor of appellant. - E/3921/2012-E[SM] - Final Order No. 54128/2015 - Dated:- 9-7-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Manish Saharan, (Advocate) for the Respondent Mr. G R Singh, DR for the Appellants ORDER The brief facts of the case that the appellant is engaged in the manufacture of shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. The Ld. Advocate Sh. Manish Saharan appearing for the appellant submits that classification of the excisable goods is the responsibility of the Jurisdictional Central Excise Authorities at the suppliers' end. Taking of cenvat credit based on the invoices issued by the suppliers and without disputing that the duty/ service tax liability has not been discharged at the suppliers end, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the supplier, is in conformity with Rule 3(1) of the Cenvat Credit Rules, 2004. The fact is not under dispute that the goods covered under the disputed invoices have not been received by the appellant for use in the intended purpose. Further, it has also not been alleged by the authorities below that the Central Excise duty/ service tax liability has not been discharged by the suppliers o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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