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2009 (9) TMI 442 - AT - Central ExciseCenvat Credit- The appellant, are the manufacturer of the Motor Cycles, rickshaws and spares thereof. They are also availing the facility of Cenvat credit of the duty paid on the specified inputs received in their factory premises in terms of the provisions of Cenvat Credit Rules, 2004. The appellants are procuring these specified inputs from various manufacturers against contractual agreements namely purchase orders for the agreed prices/values. Held that- If there is any differential duty then it is the burden on the department to re-assess the duty payable which exercise has not been done by the Jurisdictional range of suppliers end. In these circumstances the appellants have rightly claimed the Cenvat credit on the actual duty paid. There is no provision in the Cenvat Credit Rules that the appellants are not entitled to take the Cenvat credit of such duty paid. We have gone through the reliance placed by the learned Advocate and ratio of those reliance are that the duty has to be determined by the jurisdictional officer of the supplier unit and if it is not done, it cannot be disputed by the officer of the recipient unit. With these observations, we do not find any merit in the impugned order and the same is set aside. The appeal is allowed.
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