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TMI Blog2016 (12) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment of duty under serial no. 3 of notification 23/2003 is not disputed by the parties. The duty cost on the appellant is to verify that the 100% EOU has paid duty under sr. No. 3 of the said notification when the duty has been paid under sr. No. 3 of under notification 23/2003-CE, the same is sufficient to entitlement to the credit to the appellant. In that circumstance, I hold that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty paid by the supplier as per Rule 3 of the Cenvat Credit Rules, 2002, thereafter, a show cause notice was issued to the appellant alleging that as the supplier of goods was not established that they have not procured indigenously inputs manufactured the goods supplied to the appellant. Therefore, the duty is not payable by the supplier under serial no. 3 of the Notification. In that circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to verify supplier of the goods (in case of 100% EOU) that EOU has manufactured the goods supplied to the appellant by using indigenously manufactured inputs which the appellant have failed to do so. In that circumstance, the appellant is not entitled for 100% EOU credit. 5. Heard the parties and considered the submissions. 6. In this case the payment of duty under serial no. 3 of notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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