2014 (2) TMI 698

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..... tition was called, after hearing both sides for some time, we find that the appeal itself could be disposed of at this juncture. Accordingly, after allowing the application for waiver of pre-deposit of the pre-deposit amounts involved, we take up the appeal for disposal. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the eligibility to avail CENVAT C .....

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..... perused the records. The issue involved in this appeal is whether cenvat credit can be taken by the recipient on the inputs on which no duty was payable at the supplier's end. It is seen from the case laws relied upon by the appellant that this issue has been decided in favour of the recipient assessee when excess duty is paid or duty is paid under protest. In the case of MDS Switchgear Ltd. Vs. C .....

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..... nce in the attempt of the learned Commissioner to convert a part of the duty so paid into "deposit of duty". There is no legal basis for such presumption. The rules entitled the recipient manufacturer to avail of the benefit of the duty paid by the supplier manufacturer. A quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by th .....

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