2015 (10) TMI 2562

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..... he appellant in the present case - Decided in favor of the assessee. - E/50133/2015-Ex[SM] - Final Order No. 54197/2015 - Dated:- 14-10-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. N L Jangir, Advocate for the Appellants Mrs. Kanu Verma Kumar, AR for the Respondent ORDER Brief facts of the case are that the appellant is engaged in the manufacture of Motor Vehicle Parts, fal .....

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..... tral Excise authorities towards the Government revenue, Cenvat benefit on such duty cannot be denied to the recipient of said goods i.e. the appellant. To justify his above stand, the Ld. Advocate relies on the judgment of Hon'ble Supreme Court in the case of CCE CC vs MDS Switchgear Ltd. reported in 2008 (229) ELT 485) (S.C.). 3. Per contra, Ms. Kanu Verma Kumar, the Ld. AR appearing .....

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..... ble Court has held that quantum of duty already determined by jurisdictional officers of suppliers unit cannot be contested or challenged by officers in charge of the recipient unit. 6. In view of the settled position of law, I do not dind any merits in the impugned order. Therefore, the same is set aside and the appeal is allowed in favour of the appellant. (Dictated and pronounced in open .....

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