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2015 (10) TMI 1137 - CESTAT AHMEDABAD

2015 (10) TMI 1137 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Imposition of penalty - Held that:- Supreme Court in the case of MDS Switchgear Limited (2008 (8) TMI 37 - SUPREME COURT ) held that the Respondent manufacturer, to avail the benefit of CENVAT credit paid by the supplier manufacturer is to the quantum of duty already determined by the jurisdictional Revenue officers of the supplier unit, cannot be contested or challenged by the officers in charge of recipient unit. In view o .....

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spondents are engaged in the manufacture of Acrylic Polymers and Vinyl Polymers classifiable under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. The assessee s other unit sent them the inputs as such, on payment of duty under transaction value. The respondent availed credit on the inputs accompanied with the Central Excise invoices. The adjudicating authority observed that the supplier of the inputs should have paid duty on the amount, they initially availed the credit. So, .....

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