TMI Blog2014 (12) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... o evidence produce by the Department that the assessment of duty in respect of duty payable by M/s. Maruti Udyog Limited on the moulds and dies had been revised by the jurisdictional central excise authorities or that the excess excise duty paid by M/s. Maruti Udyog Limited has been refunded to them. The Cenvat credit available to the appellant can be varied only if the duty paid by M/s. Maruti Udyog Limited had been varied, which is not the case here. In terms of the Apex Court’s judgment in the case of MDS Switchgear Ltd. (2008 (8) TMI 37 - SUPREME COURT), the recipient manufacturer who has received the inputs from a supplier is entitled to avail the Cenvat credit of the duty paid by the supplier/manufacturer and the central excise author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On this basis, after issue of show cause notice, the jurisdictional Addl. Commissioner vide Order-in-Original dated 27-4-2012 confirmed the Cenvat credit demand of ₹ 26,38,445/- against the appellant along with interest and besides this, imposed penalty of equal amount on them under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal to the Commissioner (Appeals), the above order of the Addl. Commissioner was upheld vide Order-in-Appeal dated 17-12-2012 against which this appeal has been filed along with stay application. 2. The period of dispute in this case is from 4-4-2006 to 1-11-2007. 3. Heard both the sides. Though the matter was today listed for hearing of the stay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals). 6. We have considered the submissions from both the sides and perused the records. 7. The moulds and dies, in question, were supplied to the appellant by M/s. Maruti Udyog Limited, who at the time of clearance had paid duty on the same on their undepreciated values even though there is no dispute that moulds and dies supplied were the old and used ones and not new and the same had been supplied to the Appellant at the depreciated value. The point of dispute is as to whether the cenvat credit in respect of moulds and dies available to the appellant would be restricted only to the duty payable on the transaction value of the moulds and dies or whether they would be eligible for Cenvat credit of the duty actually paid by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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