2017 (1) TMI 532

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..... the case is that the appellant has availed credit on the input received from M/s. J & J Precision Industries on the invoice issued by them. There is allegation that M/s. J& J Precision Industries has fraudulently availed and passed on the credit to the appellant. Appellant utilized such credit on payment of duty on the clearance of the goods for export through merchant exporters. In the present p .....

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..... s credit cannot be disputed. Against the confirmation of demand the appellant filed appeal before the Commissioner(Appeals) who allowed the appeal of the respondent therefore Revenue is before me. 2. Shri. Ashutosh Nath, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal submits that there is fraudulent passing of credit by the supplier of the respo .....

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..... r of the respondent by this Tribunal order dated 28-3-2007. With this order the credit held to be correct then the utilization of the same cannot be disputed. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that there is no dispute that demand in the present proceedings was confirmed by the adjudicating authority as nonpayment of duty on the fi .....

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