TMI Blog2010 (11) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... For the earlier period also this Tribunal on the similar facts have found that the Revenue has not considered the fact that the appellant has received the goods and consumed the inputs in the factory premises and paid duty for the same and there is no contrary evidence to show that the appellant has not paid duty to their supplier on the invoice raised on them and allowed CENVAT credit to the appellants, appellant is entitled to avail CENVAT credit on the inputs procured by them against the duty paid invoice. Accordingly, the impugned order is set aside. Appeal is allowed with consequential relief, if any. - E/370/2009-Mum - A/666/2010-WZB/C-IV/SMB, - Dated:- 25-11-2010 - Shri Ashok Jindal, J. Shri Bharat Raichandani, Advocate, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is that they have received goods physically against the duty paid invoice and they have correctly taken credit on the input procured against the impugned invoice as per the provisions of Central Excise law. Moreover to take precautions, they have tested the goods and found in order as per the description made in the invoice. Hence the appellant cannot be held liable to reverse the CENVAT credit availed correctly as per law by them. He further submits that if at all any duty liability is there, that is to be borne by the supplier of the goods to the appellants. To support his contention he placed reliance on their own case for the earlier period which was decided by this Tribunal in favour of the appellant vide Order No. A/1434/C-IV/SMB/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and examined the records. In this case the only allegation against the appellant is that they have not received the goods which have suffered duty at the hand of M/s. Ispat Industries Ltd. It is also no doubt and not alleged against the appellant and that the appellant have not received any goods against the impugned invoice. Moreover, to confirm the description of the goods the appellant has got tested those goods and found the quality of the goods as per the description mentioned in the invoices. As prudent buyer of the inputs, it is of the duty of the appellant to see the goods (which they have procured under the invoice) has suffered duty and they have received the goods physically in the factory as per the invoice. If all these are in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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