2006 (6) TMI 110

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..... oner (Appeals). In this case the benefit of Cenvat credit was denied to the appellant on the ground that the supplier of the inputs are liable to pay duty at the time of clearance of the input at the rate of 8% whereas supplier has paid duty at the rate of 9.2% and the appellant availed the credit on the duty paid by the supplier. As the supplier of the inputs are liable to pay duty at the rate of .....

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..... basis of specified duty paid by the manufacturer cannot be denied on the ground that supplier of the inputs paid higher duty. 3. The contention of the revenue is that as the goods are liable to pay duty at the rate of 8% and the manufacturer has paid the duty in excess just to pass on the higher amount of credit, therefore, appellants are not entitled for the excess credit. 4. Revenu .....

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