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2015 (10) TMI 122 - AT - Central ExciseDenial of CENVAT Credit - Exemption Notification No. 63/95-CE dated 16/3/95 - penalty imposed on them under Rule 15 (2) - Reopening of assessment - Held that:- During the period of dispute, that is from 01/3/11 to 23/3/11, the coal received by the appellant from Coal India Ltd. was fully exempt from duty under Notification No. 63/95-CE dated 16/3/95 and at the same time duty @ 1% adv. has been imposed by Notification No. 1/11-CE subject to condition that no Cenvat credit is taken and duty @5% has been imposed under Notification No. 2/11-CE with Cenvat credit. The We find that this issue stands decided against the Department by the Apex court judgment in the case of MDS Switchgear reported in [2008 (8) TMI 37 - SUPREME COURT] and same view has been taken by Hon'ble Punjab & Haryana High Court in the cases of CCE, Chandigarh vs. Ranbaxy Labs Ltd. reported in [2006 (7) TMI 216 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] and in the case of V.G. Steel Industry vs. CCE reported in [2011 (5) TMI 154 - Punjab and Haryana High Court] holding that the assessments made at the supplier's end cannot be reopened at the recipient's end and on this basis the Cenvat credit of the duty paid by the supplier cannot be denied to the recipient. In view of this, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
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