TMI Blog2015 (11) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Rule 3 of the Cenvat Credit Rules, 2004 the assessee who procures inputs on payment of duty, is entitled to take Cenvat credit on the same. Therefore, Rule 3 of the Cenvat Credit Rules, 2004 mandates that when appellant has suffered duty, appellant is entitled to take Cenvat credit. Hence, the appellant has correctly availed Cenvat credit on duty paid inputs. Further, the appellant have no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the allegation against the appellant is that one M/s. VEE El CCE Industries, Jammu has not manufactured the goods i.e. PE/PVC compound granules (input procured by the appellant as the supplier of goods have not manufactured the goods). Therefore, the supplier has paid duty which is the claim for refund of the duty paid by the supplier. In that circumstances, it is alleged against the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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