2014 (11) TMI 238

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..... Respondent : Shri V C Khole, Jt. Commr. (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal NO. P-III/063/2006 dated 5.4.2006 passed by the Commissioner of Central Excise & Customs (Appeals), Pune-III. 2. The learned lower appellate authority vide the said order has denied CENVAT Credit of Rs. 13,95,414/- and has also ordered to recover the same along with i .....

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..... ul Industries Pvt. Ltd. Rajkot is a manufacturer or not and the demand is based only on an allegation. 3.1 The learned Counsel relies on the decisions of the Tribunal in the case of Hylite Cables - 2007 (212) ELT 284 (Tri-Ahmd), Synmedic Laboratories - 2013 (294) ELT 147 (Tri-Del), Hindustan Lever Ltd. - 2007 (211) ELT 295 (Tri-Ahmd), Indian Oil Corporation Ltd. - 2006 (206) ELT 533 (tri-Bang) an .....

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..... he supplier of the goods had discharged the duty liability, the recipient can take CENVAT Credit of the duty paid and use the same in further manufacture of dutiable final product. Ratio of these decisions would apply to the facts of the present case also. Accordingly, I set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated and pronounced in Court)
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