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M/s. Caparo Engineering India Ltd. Versus C.C.E. & S.T., Indore

Denial of CENVAT credit - manufacture of sheet metal parts falling under Chapter 72, 76 and 82 of the Central Excise Tariff Act, 1985 - exemption claimed from payment of excise duty - whether the denial of CENVAT credit justified on the ground that the supplier was not liable to pay the Central Excise duty and has paid the same, the recipient of the goods i.e. the appellant is not eligible for CENVAT benefit? - Held that: - Taking of CENVAT credit of Central Excise duty and service tax paid by t .....

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ailment of CENVAT credit, in the eventuality, of any dispute between Central Excise Department and the supplier, the recipient of the goods, cannot be held liable for reversal of CENVAT credit. - The decision in the case of CCE & CC vs MDS Switchgear Ltd. [2008 (8)37 - SUPREME COURT] relied upon where it was held that quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be contested or challenged by the officers incharge of recipient unit. - Denia .....

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t of Central Excise duty and service tax paid on the capital goods and input services used in or in relation to manufacture of the said final products. In the present case, taking of cenvat credit based on the invoices issued by M/s SKM Steels Ltd., Indore was denied by the Department to the appellant on the ground that the Central Excise duty paid by the said supplier was not required to be paid in view of the exemption claimed from payment of central excise duty. According to the Department, s .....

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tax liability has not been discharged at the suppliers end, the cenvat credit cannot be denied to the appellant in view of any specific restrictions contained in the Cenvat Credit Rules, 2004. According the Ld. Advocate, the duty/ tax paid character of the disputed goods, their receipt and utilization by the appellant are not in dispute, cenvat credit in available to the appellant. To substantiate his above stand, the Ld. Advocate has relied on the judgment of Hon'ble Supreme Court in the ca .....

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