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2014 (12) TMI 1082 - AT - Central ExciseCENVAT Credit - moulds and dies supplied by M/s. Maruti Udyog Limited were old and had been supplied to the appellant on a price much lower than the price of new moulds and dies, but still M/s. Maruti Udyog Limited paid the excise duty on their original value without any depreciation - 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. Maruti Udyog Limited - Held that:- there is no 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 authorities having jurisdiction over the recipient/manufacturer cannot review the assessment of duty at the end of the supplier/manufacturer. This judgment of the Apex Court in the case of MDS Switchgear Ltd. (supra) is squarely applicable to the facts of this case. The impugned order, therefore, is not sustainable. The same is set aside. - Decided in favour of assesse.
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