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TMI Blog2025 (4) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate for the Appellant Shri S. Dey, Authorized Representative for the Revenue ORDER Per : R. MURALIDHAR : The Appellant has procured Fuel Oil from M/s. Himadri Chemicals & Industries Ltd. under the cover of 6 Central Excise Invoices. They have taken the Cenvat credit for the Excise Duty shown in these invoices. Show Cause Notice was issued to the Appellant on the ground that the activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that after this, he has gone beyond the scope of Show Cause Notice and has held that the Appellant has not produced any documents relating to the purchase of goods. 3. He further submits that the payment of Excise Duty as a manufacturer by the vendor cannot be questioned at the end of the receiver of the goods while Cenvat is taken. He relies on the case of AGP Food Products v. CCE, Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part-I), took credit in Cenvat credit register (RG23A Pt.II), used Fuel oil in the furnace for heating of raw materials and finally utilized the same credit for payment of duty of their finished excisable goods. So the appellant satisfied the essential requirement of Cenvat Credit and there was no suppression of facts on their part. Action cannot be initiated against them as per Board‟s Cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ........... the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit". 7. As per the above findings at Para 6.5 of the Order-in-Appeal there was no reason for the Commissioner(Appeals) to dismiss the Appeal filed by the Appellant. However, at Para 6.6 of the impugned Order-in-Appeal he has gone beyond th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not amount to manufacture. In these circumstances, as the supplier of input is not party to the present proceeding and the assessment cannot be reopened at the recipient end. The impugned order is not sustainable and is set aside. The appeal is allowed." 9. Relying on the ratio of the cited case law, we set aside the impugned order and allow the Appeal with consequential relief, if any, as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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