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2023 (10) TMI 164 - AT - Central ExciseCENVAT Credit on duty wrongly paid - Classification of goods - printing cylinder - classified under Chapter heading No. 84425010 or not - exemption under Notification No. 49/2006-CE dated 31.12.2006 - whether supplier of printing cylinder was not supposed to pay the duty as the same were exempted under Notification No. 49/2006-CE dated 31.12.2006? - HELD THAT:- From the clarification vide letter F. No. V/Tal/DFA/SCN/Accuprint/08-13-14 dated 08.08.2003 given to the supplier of the Rotogravure Printing Cylinder, there is no ambiguity that the supplier have correctly paid the duty without availing the Exemption Notification 49/2006-CE dated 30.12.2006. The entire basis for denial of the credit is on the view which was completely contrary to the clarification given in the above letter dated 08.08.2013. It is found that it is the supplier’s Jurisdictional Officers who have to assess whether duty was correctly paid or otherwise and the same has been clarified by the supplier’s jurisdictional officer. The jurisdictional officer of the appellant has no jurisdiction to question the assessment or correctness of the payment of duty. Thus, the appellant have correctly availed the cenvat credit on the Rotogravure Printing Cylinder supplied by M/s Accuprints System. Hence the demand is not sustainable - appeal allowed.
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