2010 (6) TMI 397

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..... llant. Ms. Indira Sisupal, JDR, for the Respondent. [Order]. - The assessees herein received inputs from the manufacturer M/s. Industrial Filters and Fabrics Pvt. Limited. Credit was initially taken on the strength of invoices under which the goods were classified under Chapter Heading 59.11. Show Cause Notice was issued to the manufacturer proposing re-classification under Chapter Heading 70. .....

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..... se Rules, 2002 from his factory or depot of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, in case additional amount of excise duties, has been paid, except where the additional amount of duty became recoverable from the manufacturer of inputs or capital goods on account of any non levy or short levy by reason of fraud, coll .....

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..... 5;I have heard both sides. There is no dispute that the additional duty demand was confirmed against the supplier manufacturer only well after the assessees had taken the credit on the strength of the supplementary invoices issued by the manufacturer on which the correct classification of the goods was shown. Therefore, supplementary invoices on the strength of which the disputed credit was taken .....

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