TMI Blog2014 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier of the goods had discharged the duty liability, the recipient can take CENVAT Credit of the duty paid and use the same in further manufacture of dutiable final product. Accordingly, I set aside the impugned order - Following decision of Cipla Ltd. [2011 (7) TMI 253 - CESTAT, MUMBAI] - Decided in favour of assessee. - Appeal No.E/1686/06 - Final Order No. A/387/2014-WZB/C-IV(SMB) - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant submits that it is not in dispute that the appellant procured the goods from M/s Amul Industries Pvt. Ltd. on payment of duty and the appellant has taken the credit of duty paid by M/s Amul Industries Pvt. Ltd. for manufacturing of dutiable final products. The authority-in-charge of the recipient of inputs has no jurisdiction to dispute or challenge the payment of duty by the supplier. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the goods supplied. Accordingly, he pleads for allowing the appeal. 4. The learned Jt. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. I have carefully considered the submissions made by both sides. 5.1 It is not in dispute in the present case that the goods supplied by M/s Amul Industries Pvt. Ltd. is an excisable product and the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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