9911796707
TMI Blog2016 (12) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on the inputs cannot be denied to the appellant - The said issue came up before this Tribunal in the case of MDS Switchgear Ltd. [2001 (4) TMI 130 - CEGAT, MUMBAI] wherein this Tribunal has held that we find absolutely no substance in the attempt of the learned Commissioner to convert a part of the duty so paid into "deposit of duty". There is no legal basis for such presumption. The rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. 2. The brief facts of the case are that the appellant procured inputs, namely, polypropylene chips - PP chips and paid duty thereon and took credit and it was alleged that the suppliers of the said inputs had paid duty of excise on the inputs. Therefore, the appellant is not entitled to take credit. The show cause notice was issued to the appellant to deny the credit and the matter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (229) ELT 485 (SC). 4. On the other hand, learned AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. Considering the fact that as the no re-assessment proceedings have been conducted against the supplier and the assessment against the supplier has been final, in that circumstance, credit of duty paid on the inputs cannot be denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o substance in the attempt of the learned Commissioner to convert a part of the duty so paid into deposit of duty . There is no legal basis for such presumption. The rules entitled the recipient manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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