2015 (11) TMI 1640

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..... being damaged/sub-standard inputs - Held that: - there is no evidence on record that inputs, on which credit has been taken, are not used in the manufacture of finished goods except a bald statement existing in the SCN - reliance placed in the case of Creative Polypack Ltd. v. CCE, Kolkata-II [2007 (7) TMI 268 - CESTAT, KOLKATA], where it was held that there was no question of reversing Cenvat Cre .....

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..... that credit cannot be reduced on account of any amount remitted by the supplier to the appellants. Learned advocate relied upon the following case laws : - (i) J.L. Morison (I) Ltd. - 2008 (223) E.L.T. 625 (Tri.-Mum.) (ii) Namo Alloys Pvt. Ltd. - 2014 (303) E.L.T. 577 (Tri.-Del.) (iii) Evergreen Engineering Co. Pvt. Ltd. - 2007 (215) E.L.T. 134 (Tri.-Mum.) (iv) Nano Alloys .....

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..... CCE, Kolkata-II (Supra) held as follows in Para 5. 5. We have also taken a prima facie view at the time of hearing of stay petition that since the duty originally paid, in respect of which credit has been taken, has not been varied, there is no necessity to vary the credit despite the fact that the appellants have claimed certain amounts from their suppliers as well as job workers as is clear .....

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