TMI Blog2011 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... been cleared off by the manufacturer - one of the manufacturers had not discharged its excise duty - adjudicating officer disallowed the credit utilized - Assessee had claimed the modvat credit in view of the notification no.58/97-CE Rules - conditions are as follows: The Assessee should have received the inputs directly from its manufacturer; and The invoices should have endorsement that the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se inputs from different manufacturers and utilizes modvat credit on the basis of the invoice supplied by them in which an endorsement is made that liability of the excise duty has been cleared off by the manufacturer. 3. A report was received by? the Excise department (the Department) that one of the manufacturers namely M/s. Virat Steels (P) Ltd. had not discharged its excise duty. The show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period July, 1998 and dismissed the appeal of the Department in respect of the period August, 1999 to December, 1999. 7. The Department filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). Both the appeals were dismissed by the Tribunal by separate orders. Hence the present two appeals. 8. The Central Excise Appeal No.94 of 2005 relates to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this, the Tribunal committed no illegality in dismissing the appeals of the Department. 12. The counsel for the Department brought to our notice the Proviso to? sub-rule (6) of rule 57-A and submits that: The Rule envisages the assessees to take all reasonable steps to ensure the appropriate duty on the inputs acquired by him had been paid; In the present case, only the invoice containing en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, was of the manufacturer of the inputs:? it cannot be fastened on the Assessee without any reason. 15. In view of above, the Tribunal rightly dismissed the appeals of the Department.? No substantial question has arisen in the appeals. The appeals have no merit. 16. However, in case, any manufacturer of the inputs has not paid its duty and gave a wrong endorsement in the invoice, then, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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