2014 (3) TMI 480

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..... CDR), for the Respondent. ORDER Demand of duty of Rs. 58,68,032/- stands confirmed against the applicant by denying them the Cenvat credit of duty paid on the coal received by them. The said denial is on the ground that coal supplier should not have paid duty inasmuch as coal was unconditionally exempted vide Notification No. 63/95-C.E., dated 16-3-1995 which was withdrawn with effect from 23-3 .....

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..... and no fault can be found with the coal supplier to avail Notification No. 1/2011-C.E. Undisputedly, the coal supplier has paid duty and the appellant has availed credit as the same paid by the coal supplier. Even otherwise it is settled that assessment cannot be challenged at the input receiver end. In view of the above, we hold that as the appellant has a good prima facie case in favour of the a .....

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