TMI Blog2016 (11) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant therein on merits itself, holding that the inputs supplier’s assessment cannot be changed at the recipient’s end - Appeal allowed. - E/1025 & 1031/10-Mum - A/90604-90605/16/SMB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Ms. Aparna H., Advocate, for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent ORDER These two appeals are di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having availed ineligible cenvat credit, confirmed the demand raised along with interest and also imposed penalty and appellant No.2 was also penalized. For coming to such a conclusion, both the lower authorities relied upon the decision of the Tribunal in appellant No.2 s case in final order No. A/181-182/KOL/2009 dated 1.4.2009, wherein it has been held that appellant No.2 is not required to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein, Hindalco Industries Ltd., cannot be directed to reverse the cenvat credit availed of the duty paid by Guwahati Carbon Ltd. She produces a copy of the same. 4. Learned departmental representative reiterates the findings of the lower authorities and submits that when there is a judgment of the Tribunal upholding the demands raised on Guwahati Carbon Ltd., cenvat credit cannot be availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., respectfully following the same, I hold the demand of central excise duty from the appellant is unsustainable. The impugned order is unsustainable and liable to be set aside. 6. As regards the penalty imposed, I find that penalties are also imposed on Guwahati Carbon Ltd., which has been a question raised before the Hon ble Punjab and Haryana High Court in the case of CCE, Chandigarh vs. Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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