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2022 (11) TMI 792 - CESTAT AHMEDABADCENVAT Credit - purchase against advance authorization - exemption under para 4.1 of FTP 2009-14 or not - supplier has discharged the duty duly - duty payment on the part of the supplier can be disputed at the end of the recipient of the input, or not? - HELD THAT:- There is no dispute on the fact that the supplier M/s. Reliance Industries Ltd. has discharged the duty as per law. The inputs were received by the appellant for use in the manufacture of final product therefore, the sufficient compliance of the provision of Cenvat Credit Rules, 2004 stood made. It is settled law that at the end of the service recipient of input, cenvat credit cannot be disputed on the ground that whether the said input is liable to duty or otherwise at the end of the supplier. Once the supplier has paid the duty whether it is payable or otherwise, the said duty is clearly admissible as cenvat credit. The assessment of duty payment on the part of the supplier cannot be disputed at the end of the recipient of the input therefore, there is no reason to deny the cenvat credit once the duty paid inputs were received by the appellant - reliance can be placed in the case of COMMR. OF C. EX. & S.T., JAIPUR-I VERSUS DCM SHRIRAM CONSOLIDATED PVT. LTD. [2017 (8) TMI 886 - CESTAT NEW DELHI]. In the present case duty was paid by M/s. Reliance Industries Ltd. against invalidation of advance authorisation, the cenvat credit to the appellant is admissible - Demand not sustainable - penalty set aside - appeal allowed.
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