TMI Blog2015 (12) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... take Cenvat Credit, it is immaterial that whether the impugned goods attract duty or not, when there is no dispute that these goods have suffered duty. The said view has been affirmed by the Honble High Court of P&H in the case of Ranbaxy Labs Ltd. [2006 (7) TMI 216 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] and in the case of CEGAT. Therefore, I hold that respondent has taken Cenvat Credit correctly. - No infirmity with the impugned order - Decided against Revenue. - Appeal No. E/52565/2014-EX(SM) - FINAL ORDER NO. 51614/2015-EX(SM) - Dated:- 30-4-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Ms. Ranajan Jha, DR For the Respondent : Shri R.C. Choudhary, Advocate ORDER Per Ashok Jindal: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on Unpolished Granite Blocks. Consequently, the M/s. MPEL was not required to pay duty on these goods. In these terms, the respondent was not entitled to take Cenvat Credit on duty paid by M/s. MPEL. Therefore, impugned proceedings were initiated against the respondent to deny Cenvat Credit on duty paid by the respondent. The show cause notice was issued and Cenvat Credit was denied by the adjudicating authority. On appeal the Ld. Commissioner (A) examined the issue and held that as the respondent has paid duty on the impugned goods, therefore, they are entitled to take Cenvat Credit on the said goods. Aggrieved from the said order Revenue is before me. 4. The Ld. AR submits that as this matter relates to the classification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. He further submits that in the case of Ranbaxy Labs Ltd. Vs. CCE Chandigarh-2006 (203) ELT 213 (P H) wherein the Hon ble High Court has held that assessee has taken the credit on duty which was actually paid. In this case also the respondent has paid the duty on the inputs and taken credit thereof. It is not the concern of the respondent to ascertain whether the supplier of goods was required to pay duty or not. Therefore, Cenvat Credit cannot be denied. Same view was taken by the Hon ble High Court of Madras in the case of CCE Chennai Vs CEGAT-2006 (202) ELT 753 (Mad). 9. Heard the parties. Considered the submission. 10. In this case it is not rebutted by the Revenue without the evidence that M/s. MPEL has not taken any proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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