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2014 (5) TMI 564 - HC - Central ExciseDenial of CENVAT Credit - Notification No. 58/97 - supplied of goods did not pay duty - Held that:- even if the manufacturer-supplier had not paid Central Excise duty and given a wrong certificate/no certificate on the body of invoices about discharging of its liability, the assessee could not be held liable for the payment of the Central Excise duty on the goods cleared. - where deemed credit is claimed in terms of Notification No. 58/97-C.E. and the supplier has issued the invoices certifying that inputs had suffered excise duty, then there is no requirement in the said notification that the assessee is required to establish that the supplier has discharged its excise duty liability. The appellant-assessee had discharged the duty liability. The Tribunal disallowed the benefit thereof to the appellant on the ground that belated payment of compounding levy by input supplier shall not entitle the appellant to the deemed credit in respect of input subjected to such levy - Tribunal was not right and the benefit of discharge of the duty liability by the appellant could not be denied to the appellant - Tribunal was not right in holding that the appellant was liable to pay excise duty - Decided in favor of assessee.
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