Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 693 - AT - Central ExciseCenvat/Modvat - denial on the ground that the supplier of the inputs should not have paid the duty and should have availed the benefit of exemption N/N. 44/2001 dated 26-6-2001, inasmuch as the appellants have invalidated advance licenses issued to them, in favor of supplier of the raw materials - Held that: - the Notification is a conditional Notification and it was the option of the supplier to avail or not to avail the same. In any case, the assessments have already been made at the supplier’s end accepting duty payment by him and cannot be re-opened at the appellant’s end. Admittedly, duty stands paid by the suppliers, in which case the appellants would be entitled to avail the credit on the same - appeal allowed - decided in favor of appellant.
|