TMI Blog2013 (10) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... had issued the debit notes and had made reference to debit notes in their ledger books that itself cannot be sufficient to say that the respondent had discharged their burden in that regard - there is no dispute that the duty was initially collected by the appellant from their customers, who had also availed cenvat credit and it was only subsequently that debit note were issued the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said M/s. Virat Alloys Pvt. Ltd. availed the credit of duty shown paid by the appellant. However, they were subsequently informed that in as much as the said product attracted nil rate of duty in terms of notification No. 3/2005-CE dt.24.02.2005, the manufacturer should not have paid the duty and subsequently M/s. Virat Alloys Pvt. Ltd. is not entitled to claim credit of the same. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Commissioner of Central Excise Vs. Oriental Textile Processing Co. (P) Ltd. reported in 2019(176) ELT- 257 (Tri. Del.). Where in after considering the Tribunal s decision in the case of Sangam Processors (Bhilwara) Ltd. Vs. Collector of Central Excise reported in 1994 (71) ELT-989(Tribunal) and Hon ble Supreme Court judgment on Rajasthan Processors (India) Ltd. Vs. Collector reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to such debit notes in their ledger books that itself cannot be sufficient to say that the respondent had discharged their burden in that regard. The appellants, therefore, are justified in contending the consequent on the failure on the part of the respondent to establish the duty incident had not been passed over to the customers, the authorities below erred in dropping the proceedings. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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