2004 (11) TMI 252

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..... er passed by the Commissioner of Central Excise. 2. Since the benefit of Cenvat was denied to the appellants on the ground that the supplier of the inputs paid duty under protest. 3. The appellants were working under the Cenvat Scheme and were taking credit in respect of the inputs used in the manufacture of final product. The appellants were receiving the inputs from Tata Iron Steel Co. Ltd .....

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..... There is no dispute by the Revenue regarding the payment of duty by TISCO. Once the duty has been paid whether paid under protest or otherwise by the manufacturer of the inputs, the appellants are entitled for the credit in respect of the duty paid of the inputs. In this circumstances, the credit cannot be denied to the appellants only on the ground that the duty was paid by the manufacturer of th .....

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