TMI Blog2016 (11) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer of the respondent has claimed the benefit of input tax credit/Cenvat credit on the goods, which were purchased by him from the respondent herein after payment of 8% tax and therefore, the appellant should be in a position to recover tax collected by respondent. As such, in the absence of any evidence, we cannot find fault with the order of the Tribunal. However, in the event any legal e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ragraph No. 4, it has been observed as under : 4. However, after decision of Larger Bench of the Tribunal in the case of Unison Metals Ltd. (supra), the Board has examined the circular and clarified that in the case of payment made under erstwhile Rule 57CC(1) corresponding to Rule 6(3) of Cenvat Credit Rules, 2004, Section 11D of the Act is not applicable since the amount of 8% or 10% has alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer of the respondent has claimed the benefit of input tax credit/Cenvat credit on the goods, which were purchased by him from the respondent herein after payment of 8% tax and therefore, the appellant should be in a position to recover tax collected by respondent. As such, in the absence of any evidence, we cannot find fault with the order of the Tribunal. However, in the event any legal e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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