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TMI Blog2009 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment of duty at the supplier’s end, it would not be correct to deny Cenvat credit on the basis of the invoice issued by the supplier on the ground that the duty paid under that invoice was not payable - E/1649/2007-SM (BR) - 108/2009-SM(BR)(PB), - Dated:- 20-1-2009 - Shri Rakesh Kumar, Member (T) REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order]. - This is the appeal against order-in-appeal No. 62/CE/MRT-1/07, dated 28-3-07 passed by Commissioner of Central Excise (Appeals), Meerut-I by which he upheld the Assistant Commissioner's order confirming Cenvat credit demand of Rs. 1,56,735/- and reduced the penalty imposed on the Appellant from Rs. 3,61,388/- to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court vide order in the case of Steel Authority of India Ltd. v. Commissioner reported in 2008 (229) E.L.T. A127 (S.C.), the Hon'ble Supreme Court's dismissal of the SLP against the Tribunal's order is only a summary dismissal and does not laid down any law in view of the judgment of this Tribunal in the case of Assistant Engineer (Civil) v. CCE, Raipur reported in 2008 (232) E.L.T. 628 (Tri. - LB), wherein the Tribunal in para '9' of the judgment observed that "it is well settled that summary dismissal of SLP/Civil Appeal by the Supreme Court does not amount to affirmation of the judgment/order of the Court/Tribunal appealed against, on merit. It merely means that the Supreme Court declined to interfere in the matter". In view of this, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is the Hon'ble Supreme Court's judgment in the case of Steel Authority of India Limited v. Commissioner reported in 2008 (229) E.L.T. A127 (S.C.), which is applicable as in this case, the Hon'ble Supreme Court had dismissed the SLP on the basis of the facts of this case, which is clear from the wordings of the order which indicate that the Hon'ble Supreme Court had approved and confirmed the order of the Tribunal in the case of SAIL v. CCE, Ranchi (supra). (2) In any case, the penalty is imposable on the Appellant as in addition to the eligibility of Cenvat credit on various items, one of the allegation against the Appellant was that they have cleared inputs in respect of which Cenvat credit had been taken without payment of duty amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to affirmation of the judgment/order of the Court/Tribunal appealed against, on merit. It merely means that the Supreme Court declined to interfere in the matter". In view of this following Hon'ble Rajasthan High Court judgment in the case of Hindustan Zinc Ltd. v. Union of India (supra), I hold that Cenvat credit in respect of welding electrodes used for repair and maintenance of plant and machinery is admissible to the Appellant. 4. As regards, the denial of Cenvat credit of Rs. 2,655/- on the basis of invoice issued by registered dealer in the case of Tide Water Oil Company, Ghaziabad, the same is sought to be denied on the basis of under this invoice, an excess duty of Rs. 2,655/- had been paid. However, as held by Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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