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TMI Blog2023 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... pute and objection is solely on the ground that, in terms of rule 2(k) of CENVAT Credit Rules, 2004, only such duty paid goods as have been used in the manufacture of excisable goods are entitled to be availed as credit. The issue is no longer res integra and that, in SAVITA OIL TECHNOLOGIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE BELAPUR, NAVI MUMBAI [ 2022 (6) TMI 1175 - CESTAT MUMBAI] , it was held that Availment of CENVAT credit of duties paid on inputs is enabled by rule 3 of CENVAT Credit Rules, 2004. The credit taken by the appellant is the duty of central excise paid by the supplier as recorded in the invoices and any difference in quantity, manifested in goods receipt note (GRN) on actual weighment at place of receipt, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence was more than 0.4% as established by issue of debit notes. 2. We have heard Learned Counsel for the appellant and Learned Authorised Representative at length. 3. It would appear that payment of duty by the supplier on clearance of the goods, as well as inclusion thereof in invoices raised on appellant, is not in dispute and objection is solely on the ground that, in terms of rule 2(k) of CENVAT Credit Rules, 2004, only such duty paid goods as have been used in the manufacture of excisable goods are entitled to be availed as credit. As pointed out by the Learned Counsel, order [final order no. A/9153/17 dated 15th December 2017] of the Tribunal in Savita Oil Technologies Ltd v. Commissioner of Central Excise, Belapur, dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is the duty of central excise paid by the supplier as recorded in the invoices and any difference in quantity, manifested in goods receipt note (GRN) on actual weighment at place of receipt, does not alter the tax thus borne on the goods except when credit accrues to the supplier through appropriate debit notes raised by recipient. No such document is placed on record. There is no evidence of any of inputs having been returned to supplier or rerouted elsewhere. The lower authorities are, themselves, not certain that duties, to the extent of quantity not received, have been re-credited by the manufacturer as is evident from the finding referred to supra. It is only by adverse presumption that the liability under rule 14 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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