TMI Blog2007 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... . - E/3188-89 /2005/SM - 1540-1541/2007-SM(BR)(PB), - Dated:- 18-9-2007 - Shri. S.S. Kang, Vice-President [Orde per]- Heard both sides. The revenue filed this appeal against the impugned order whereby the proceedings initiated for recovery of excess Cenvat credit were dropped. 2. The brief facts of the case are that the respondents are receiving inputs i.e. furnace oil and lubricat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the revenue is that the respondents are not entitled for the Cenvat credit higher than the actual duty paid on the inputs. 4. The contention of respondents is that if the registered dealer has issued invoices showing payment of higher duty, revenue should have recovered the same from the dealer. The appellants relied upon the following decisions of the Tribunal:- R.S. Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decisions of the Tribunal in the cases of R.S. Industries and Spic Pharmaceuticals (supra). I find that the facts in those cases are different from the facts of the present case. In these cases, the dealer was issuing the invoices in respect of the inputs showing that the manufacturer has paid duty whereas no duty has been paid by the manufacturer. In that case, the case of the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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