2015 (11) TMI 1560

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..... Respondent. ORDER The appellants are in appeals against the impugned order denying Cenvat credit on inputs on the ground that supplier of inputs have not manufactured the goods. Therefore, input procured by the appellant are not duty paid input and accordingly appellant is not entitled to take Cenvat credit on these goods. 2. Heard the parties. Considered the submission. 3. In this c .....

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..... fore, Rule 3 of the Cenvat Credit Rules, 2004 mandates that when appellant has suffered duty, appellant is entitled to take Cenvat credit. In these circumstances, I hold that appellant has correctly availed Cenvat credit on duty paid inputs. Further, I hold that appellant have no concern whether supplier has manufactured the inputs or not and the adjudicating authority cannot proceed against the a .....

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