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Rishabh Industries Versus CC, CE and ST

2007 (8) TMI 657 - CESTAT MUMBAI

CENVAT credit - duty paying invoices - denial on the ground that the appellant had availed Cenvat Credit on the invoices issued by one M/s J and J Precision Industries have cleared the final products on payment of duty, by availing irregular and illegible Cenvat Credit on the inputs received by them - Appeal No. E/958/07 - Order No. A/591/2007/C-II (EB) and S/576/2007/CII (EB) - Dated:- 20-8-2007 - Mr. P K Das and Mr. Mathew John, JJ. For the Appellant : Shri V Panchanadan, Adv. For the Responde .....

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ht to be denied to the appellant on the ground that the appellant had availed Cenvat Credit on the invoices issued by one M/s J and J Precision Industries have cleared the final products on payment of duty, by availing irregular and illegible Cenvat Credit on the inputs received by them. The current appellant is one of the purchasers of the final product is cleared by M/s J and J Precision Industries. 3. Considered the submissions made by both sides and perused the records. The contention of the .....

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t had paid the amount of invoices under which the inputs were cleared to them by the supplier and there is no contrary evidence to indicate that there was a flow back of any amount to the supplier. As regards the recovery of dues and in case if there is any default by the manufacturer, the CBEC Circular No. 766/82/2003-CX. Dated 15.12.2003 clarified as under:- "Therefore, after the completion of one month paid from the due date, the amount of duty outstanding and the interest payable thereo .....

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fied that action against the consignee to reverse/recover the CENVAT Credit availed of in such cases need not be resorted to as long as the bona fide nature of the consignee's transaction is not in dispute. In case the manufacturer-supplier has received payment from the buyer (including the amount shown as duty of excise) i.e., the person taking CENVAT Credit has made payment of the invoice amount, action should also be taken against the manufacturer-supplier under Sections 11D and 11DD of t .....

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ies vs. Commissioner of Central Excise, New Delhi-I as reported at 2003 (153) ELT 114 (Tri-Del), the Tribunal has held as under :- "5. We have considered the submissions of both the sides. The Revenue has not challenged the findings contained in the impugned Order to the effect that the allegation of non-receipt of goods by the Appellants has not been established beyond doubt in view of the fact that Prerna Metal Inds. had bought material from Delhi Aluminium Corporation which was substanti .....

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