TMI Blog2014 (3) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... uty “paid” is available to the recipient of the inputs. The assessment done at the input supplier end cannot be re-opened at the input recipient end - credit allowed - decided in favor of assessee. - E/60284/2013-EX(SM) - Final Order No. A/51184/2014-SM(BR) - Dated:- 20-3-2014 - Ms. Archana Wadhwa, Member (J) Shri S.C. Kamra, Advocate, for the Appellant. Shri D. Singh, DR, for the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts, by invoking the longer period of limitation. I find the law is settled. Cenvat credit of duty paid is available to the recipient of the inputs. The assessment done at the input supplier end cannot be re-opened at the input recipient end. 3. For the above proposition, references can be made to the decision of the Hon ble High Court of Madras in the case of CCE, Chennai-I v. CEGAT, Chenna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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