TMI Blog2011 (7) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... t Vs. Muzaffarnagar Pipe Industries Pvt. Ltd. (2011 -TMI - 202592 - ALLAHABAD HIGH COURT), holding that credit was rightly availed on the strength of invoices containing endorsement that the duty liability under Section 3A of the Act had been discharged by the manufacturer/supplier. The Court has held if the duty liability was not discharged, the manufacturer was responsible and the liability cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Credit was disallowed by the Assistant Commissioner, who also imposed a penalty of Rs. 500/- on the assessees; the lower appellate authority set aside the disallowance, along with the penalty; hence this appeal by the Revenue. 2. We find on hearing both sides that the issue stands settled against the Revenue by the decision of the Hon ble Allahabad high Court in the case of CC CE, Meerut Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ratio of the decision of Hon ble Allahabad High court cited supra, (same view has been taken by the Hon ble P H High Court in the case of Commissioner Vs. Mahajan Steel Tubes 2007 (219) ELT 919 (Tri.)), we uphold the impugned order and reject the appeal. The cross objection is only in the nature of comments upon/reply to Revenue s appeal and hence disposed off accordingly. (Order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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