TMI Blog2015 (7) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty on the finished product (input for the appellant), there is no justification on the part of the Central Excise Authorities having jurisdiction over the factory of the appellant to deny the cenvat benefit. Further, the Central Excise Authorities having jurisdiction over the factory of the appellant have no locus standi to discuss about the classification of the goods, on which cenvat credit has been taken. It is the responsibility of the jurisdictional authorities at the supplier's end to decide the issue of classification. Since the central excise duty has been paid by the supplier manufacturer and that has been accepted by the jurisdictional central excise authorities, the classification or otherwise of the goods at the recipie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied to the appellant. To substantiate his stand that denial of cenvat credit under the circumstances of the case is not proper and justified, the Advocate has relied on the following judgments/decisjons of the judicial forum :- 1. KCP Ltd. vs. CCE, Chennai [2013 (295) ELT 353 (SC)] 2. UOI vs. Bharat Aluminium Co. Ltd. [2011 (263) ELT 48 (Chattisgarh) 3. CCE, Rohtak vs. J.B. Fashions Limited [2010 (262) ELT 122 (P H) 4. CCE, Rajkot vs. Advance Diesels Engines Pvt. Ltd. [2012 (278) ELT 491 (Tri. Ahmd.)] 5. CCE, Hyderabad-III vs. Deepthi Formulation Pvt. Ltd. [2012 (286) ELT 396 (Tri. -Bang.)] 6. Cummins Diesel Sales Service India Ltd. vs. CCE, Pune-lll [2015 (315) ELT 63 (Tri.-Mumbai)] 7. Maarkwell Paper Plast Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuss about the classification of the goods, on which cenvat credit has been taken. It is the responsibility of the jurisdictional authorities at the supplier's end to decide the issue of classification. Since the central excise duty has been paid by the supplier manufacturer and that has been accepted by the jurisdictional central excise authorities, the classification or otherwise of the goods at the recipient's end cannot be questioned, in view of the fact that there is no specific prohibition/ stipulations provided under the Cenvat Credit Rules for the said purpose. In this connection, I find that the judgments/decisions cited by the (Id. Advocate for the appellant squarely applies to the facts of the present case. Considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
