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TMI Blog2016 (4) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the appellant, they are entitled to avail Cenvat Credit if the supplier has paid excess duty, the Revenue is at liberty to take action against the supplier but Revenue has not disputed the duty payment by the supplier. In these circumstances Cenvat Credit can’t be denied to the appellant - credit allowed - appeal allowed - decided in favor of appellant. - E/01964-01966/2011 - A/61633-616 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequently demanded the duty from the appellant alongwith interest and to impose penalty on all the appellants. The matter was adjudicated Cenvat Credit was denied and duty was demanded alongwith interest. Penalty was imposed on appellant. Aggrieved from the said order, the appellants are before me. 3. The Ld. Counsel for the appellant submits that the appellant has taken Cenvat Credit in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled to take the Cenvant Credit duty paid on the inputs. Therefore, whatever, duty has been paid by the appellant, they are entitled to avail Cenvat Credit if the supplier has paid excess duty, the Revenue is at liberty to take action against the supplier but Revenue has no disputed the duty payment by the supplier. In these circumstances Cenvat Credit can t be denied to the appellant. Same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment and the payment of duty was also duly accepted. 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 entitled the receipt manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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