TMI Blog2016 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... , is available - The officers having jurisdiction over the respondents factory cannot challenge the fact of payment of duty by the supplier as they have no jurisdiction to reopen the assessment done at the supplier's end - Decided in favor of the assessee. - Excise Appeal No. 1773 of 2010- (SM) - ORDER NO. FO/53564/2016- (SM) - Dated:- 6-9-2016 - Ms. Archana Wadhwa, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty inasmuch as according to law, they were required to pay duty only in respect of the goods cleared in domestic tariff area. Inasmuch as the clearance was by 100% EOU to another 100 0/0 EOU, the payment of duty by the sender unit was not appropriate and as such recipient unit i.e. the respondent in the present case, could not have availed the credit. Accordingly, proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase it has been held by the Tribunal that the departmental authorities having jurisdiction over the manufacturer of final products had no power to disallow part of the duty paid on the inputs as credit on the grounds that such duty was not payable or was not a normal feature of the inputs, and that the said authorities had no jurisdiction to challenge the assessment made by the Central Excise auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible and permitted under Rule 17 of the Central Excise Rules, 2002 and the same on receipt by the appellant have fairly been accounted for in their statutory excise records, therefore, I find that the credit on this account is admissible to the appellant, and the finding of the adjudicating authority are not on right footings. 5. As is seen from the above reproduced part of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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