9911796707
TMI Blog2024 (2) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - The issue is settled in favour of the appellant and is no more res-integra. The appeal filed by the appellant is hereby allowed and the orders of the lower authorities are set aside. - HON BLE MR. RAJEEV TANDON, MEMBER ( TECHNICAL ) Shri N.K.Chowdhury, Advocate for the Appellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER Per Rajeev Tandon : The present appeal rests on a narrow compass. 2. The issue involved in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as nowhere been done. If the department was of the opinion that the value of the final product was depressed, then they could have charged the Jalgaon unit with underinvoicing of their product. That has also not been done. The valuation as given by the Sinnar unit was duly approved by the department and the payment of duty was also duly accepted. We find absolutely 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inction is very important and which indicates that what is to be taken into account is the factual state of affairs. Thereafter, the Hon ble High Court observed that once the duty has actually been paid on the raw material, the credit is admissible. In this case also, it is not the case of the Revenue that duty was not paid. Therefore, the decision of the Hon ble High Court of Madras is clearly applicable to the facts of this case. Even the amended Cenvat Credit Rules have similar provisions and provide for Cenvat credit of duty paid on inputs and therefore the appeal has to be allowed. 5. . 6. .... 7. Further, the Board s Circular No. 940/1/2011-CX, dated 14- 1-2011 was also brought to my no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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