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TMI Blog2018 (7) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... Jammu. They have availed credit of the duty paid by M/s Gravita Metal. Alleging that the processes undertaken by M/s Gravita Metal does not result into manufacture, accordingly, SCN was issued to M/s Gravita Metal by the Jurisdictional Commissionerate. On adjudication, it was decided in favour of the Revenue. Consequently, the appellant was issued with the present demand notice for recovery of the total credit of Rs. 29,77,817/- availed on the input invoices issued by M/s Gravita Metal, Jammu, during the period June 2012 to October 2013. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals) who in turn, rejected their appeal. Hence, the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said case, the respondent had taken CENVAT Credit on Zinc Dross a by-product of manufacturing activity of the supplier of the goods on payment of duty. Later, it was held that no excise duty would be leviable on Zinc Dross by the Hon'ble Supreme Court. Consequently, credit availed by the Respondent in that case was proposed to be denied. In the said context, the Hon'ble High Court held as follows: "8. In terms of Rules 3 and 4 of the Cenvat Credit Rules, 2004, a manufacturer would be entitled to avail the Cenvat credit in respect of the inputs used for the manufacture of a final product or in providing taxable service of the excise duty specified in First Schedule to the Excise Tariff Act. Insofar as the respondent is concerned, he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely 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 jurisdictional officers of the supplier unit cannot be contested or challenged by the officers in charge of recipient unit." 7. Similar view has been expressed by the Hon'ble Bombay High Court in Commissioner of C. Ex., Pune-III vs Ajinkya Enterprises 2013 (248) ELT 203 (Bom.) and Hon'ble karnataka High Court in CCE, Bangalore vs Vishal Precision Steel Tubes & Strips (P) Ltd. 2017 (349) ELT 686 (kar.). I find that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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