TMI Blog2022 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant have taken the credit of the duty actually paid by the Chennai Unit. The assessment of duty payment by Chennai Unit was not disputed by department. Therefore, at the recipient end the dispute of valuation cannot be raised. This issue is no longer res integra as the same has been decided in various judgments as cited by the appellant - As per the judgment of Hon ble Apex Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of manufacture. The Chennai unit transferred the required quantity of the imported inputs to the appellant s unit and Pune Unit. While transferring to the appellant s since it was not practically possible to assessee that the quantity of which consignment is being transferred the Chennai unit paid the duty on average price. Accordingly, the quantification of duty on the transfer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the appellant submits that the appellant have taken the credit on the duty so paid by Chennai Unit. The assessment of duty paid by Chennai was not objected by the department. Therefore, at the recipient point the Cenvat Credit cannot be disputed. In support, he placed reliance upon the following judgments: MDS Switchgear Ltd. v. CCE, Aurangabad-2001(132) ELT 405 (Tri. Mum.) CCE C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 276 (SC) Vickers Systems International Ltd. v. CCE, Pune-1 2008 (10) STR 378 (Tri. Mum.) 3. Shri Dharmendra Kanjani, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue submits that as per Rule 3 (5), the appellant s Chennai Unit was supposed to pay the duty before the Cenvat Credit availed by them. Therefore, any amount paid in excess is not admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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