TMI Blog2013 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 3 of cenvat credit rules 2004, allow an assessee to take credit of duty paid on the inputs received by him - The only requirement of law is that the inputs received by an assessee should be duty paid – Relying upon MDS Switchgear Ltd. v. Commissioner of Central Excise & Customs, Aurangabad [2001 (4) TMI 130 - CEGAT, MUMBAI] - manufacturer is entitled to avail the benefit of duty paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on the said input/raw-material. The input-supplier in the present case is M/s.Asian Colour Coated Ispat Ltd. The Revenue entertained a view that the processes of sliting/pickling undertaken by M/s.Asian Colour Coated Ispat Ltd. does not amount to manufacture. As such, M/s.Asian Colour Coated Ispat Ltd. should not have availed the credit of duty paid on the input used by them and further should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessee, the said inputs should be duty paid and the same should be duly entered in their records and utilized in the manufacture of final product, cleared on payment of duty. Admittedly, the appellant have satisfied all the above conditions of rule 3. It is not the Revenues case that the raw-material received by the present appellant was not duty paid. Their only objection is that the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear Ltd. v. Commissioner of Central Excise Customs, Aurangabad reported in 2001 (132) ELT 405 (Tri. Mum.) which held that respondent manufacturer is entitled to avail the benefit of duty paid by the supplier, manufacturer. The said decision stand confirmed by the Hon ble Supreme Court, when the appeal filed by the Revenue was rejected as reported in 2008 (229) ELT 485 (S.C.). 4. Apart from abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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