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2019 (8) TMI 482 - AT - Central ExciseCENVAT Credit - Jurisdiction - when duty has been paid by the supplier at a particular rate availing a particular exemption notification and also invoices have been issued accordingly, whether the jurisdictional officers of the recipient assessees can dispute the assessment of duty and say that less duty was payable or no duty was payable and on that ground deny cenvat credit to the recipient? - HELD THAT:- With respect to jurisdiction, the officers at the recipient end have no jurisdiction of the assessment done by the supplier-manufacturer. In case they did have the jurisdiction over the supplier-manufacturer, a notice should have been issued to such supplier-manufacturer who is alleged to have wrongly assessed and paid excise duty. By no stretch of imagination can the recipient of cenvat invoices along with the goods be expected to understand or anticipate how much duty was actually to be paid by the supplier and take credit accordingly. A plain reading of the CCR 2004 also provides for credit of duty paid and not credit of duty that should have been paid. Therefore, there is no scope for the credit to be altered from the amount of excise duty which has been paid as shown in the input invoices. Appeal allowed - decided in favor of appellant.
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