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2013 (12) TMI 1390 - AT - Central ExciseWrong credit of duty paid on inputs - Held that:- The supplier has wrongly paid the duty - The recipient of any inputs have no control over the supplier regarding whether they should pay the duty under a particular heading or not - The circumstances under which the supplier paid the duty is not forthcoming as no notice has been issued to them. The officers incharge of the manufacturing unit who may receive materials from several units cannot be allowed jurisdiction to determine whether each of the suppliers have rightly paid the excise duty or not - The denial of credit to the recipient of the materials on the ground that the supplier need not have paid the duty has been made without jurisdiction - Decided against Revenue.
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