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TMI Blog2017 (8) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of CCE & C v. MDS Switchgear Ltd., [2008 (8) TMI 37 - SUPREME COURT], wherein it was observed that the recipient manufacturer is entitled to avail the benefit. A quantum of duty, already determined by the jurisdictional officer of the supplier unit, cannot be contested or challenged by the officer of recipient unit - credit allowed - appeal dismissed - decided against Revenue. - E/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of the Notification No. 44/2001-C.E. (N.T.) or under Foreign Trade Policy (FTP) and had availed the Cenvat credit for the said amount. The original authority held that the assessee-respondents were not eligible to avail the Cenvat credit on inputs procured against the invalided advance authorization. However, the Commissioner (Appeals) by the impugned order had granted the relief to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y against the invalided advance authorization. Needless to mention that the advance licence/authorization (earlier known as Advance Licence ) is an export facilitation scheme whereby the exporter is permitted to import the input materials without payment of Customs duties and utilize them in the manufacture of the goods which are subsequently exported in discharge of the export obligation cast on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ization for intermediate supplies. The resultant product is required to be exported under Bond. 4. In the instant case, it appears that the assessee-respondents have availed and utilized the Cenvat credit during the period from 1-2-2007 to 31-3-2007 on the duty paid indigenous inputs procured against the invalidated Advance Licence. The issue pertaining to the Notification No. 44/2001-C.E. (N.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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