TMI Blog2006 (6) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... not objecting to the payment of duty at the rate of 9.2% at the time of clearance of goods, therefore the credit cannot be restricted to 8% at the end of the appellant who are recepient of the inputs. - E/4259/04 - 914/2006-SM(BR)(PB), - Dated:- 21-6-2006 - Shri S.S. Kang, Vice-President [Order]. - Heard both sides. The appellant filed this appeal against the order-in-appeal passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty cannot be reduced on the ground that supplier of inputs are required to pay less duty. The appellant relied upon the decisions of the Tribunal in the case of Jayaswals Neco Ltd. v. CCE, Raipur reported in 2005 (191) E.L.T. 519 and in the case of Parasrampuria Synthetics Ltd. v. CCE, Jaipur reported in 2005 (191) E.L.T. 899. The contention is that the Tribunal held that Cenvat credit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot disputing the payment of duty at the ends of manufacturer, the objection cannot be raised while taking credit of duty by the manufacturer who is using these goods as inputs in the manufacture of dutiable goods. In the present case as revenue is not objecting to the payment of duty at the rate of 9.2% at the time of clearance of goods, therefore, in view of the above decisions of the Tribunal, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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