TMI Blog2014 (5) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee 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. - CEA No. 13 of 2012 (O&M) - - - Dated:- 11-9-2012 - Ajay Kumar Mittal and Gurmeet Singh Sandhawalia, JJ. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97? 2. Briefly, the facts as narrated in the appeal may be noticed. The appellant is a partnership firm engaged in the manufacture of tractor parts falling under Chapter Heading 8708 of the Schedule to Central Excise Tariff Act, 1985. It was availing Modvat credit facility in respect of inputs and capital goods. During the course of scrutiny of RT-12 return and other documents for the quarter ending March, 1999, it was found that the appellant had taken deemed credit on the invoices in terms of provisions of Notification No. 58/97, dated 30-8-1997. As per the notification, the manufacturer of the inputs was required to declare on the invoices that appropriate duty of excise had been paid under the provisions of Section 3A of the Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 4. This Court in Vikas Pipe v. CCE, Chandigarh-II, 2003 (158) E.L.T. 680 held that 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. Similar view was taken by this Court in M/s. Royal Enterprises s case (supra). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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